Changes to the office building transformed into a hotel are not so drastic that they essentially create a new building

The office building transformed into a hotel does not undergo such drastic changes that it essentially becomes a new building. The Zeeland-West-Brabant District Court rules that no VAT is due on the supply of the building, as the changes do not meet the requirement of “essentially new construction” according to Dutch law. Therefore, the appeal is declared unfounded and the transfer tax paid will not be refunded.

Source BTW jurisprudentie

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