Sale of renovation with VAT: that’s the question!

Sale of renovation with VAT: that’s the question! A groundbreaking judgment of the Court of Appeal of Ghent

In addition to new construction, renovated properties are also offered for sale on the real estate market today. The question arises under which conditions the sale of such a renovated building with VAT is possible or necessary. Following a file handled by our office, the Court of Appeal of Ghent has shed light on this issue, which essentially boils down to the question of when there is a question of a ‘new building’ for VAT purposes. The court arrives at a surprising ruling, which goes against established administrative practice.

Source Imposto

See also

• C-308/16 (Kozuba Premium Selection sp. z o.o.) – Exemption for the supply of a building or parts thereof, and of the land on which it stands
• Roadtrip through ECJ Cases – Focus on ”Exemption – The supply of buildings and the land on which they stand; the supply of land (Article 135(1)(j)-(k))

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