Dispute over VAT on sale of transformed office building to hotel – Court rules in favor of taxpayer

The case involves a dispute over whether the sale of a transformed office building to the taxpayer is subject to VAT.
The court rules that no VAT is due on the sale of the building.
The changes made to the building are not significant enough to create a essentially new building.
The court does not see a need to refer the case to the Court of Justice of the European Union.
The court also rules that the transfer tax paid by the taxpayer cannot be refunded.
There is a disagreement over whether the tax authority has provided all relevant documents in the case.
The taxpayer argues that certain email correspondence and relevant opinions have not been provided.
The tax authority claims to have provided all relevant documents and that the mentioned documents were not available to them.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.