On 9 March 2023, the CJ delivered its judgement in the case Promo 54 SA (C239/22).
Promo 54 and Immo 2020 concluded a cooperation agreement regarding the transformation of an old school building into newly constructed residential apartments
and offices. Buyers of these units concluded a purchase agreement with Immo 2020 for the land. Buyers separately concluded a contracting agreement for the renovation works with Promo 54. The transfer of the land and the realization of the new residential apartments and offices therefore, were split up from each other.
Source Loyens Loeff
See also C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
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