Understanding the VAT implications of brick paving on a building or construction site

Delivery of a built immovable property is exempt from VAT after the first two years of initial use
Acquisition of such property is subject to transfer tax
Delivery of a building site is subject to VAT
Acquisition of a building site is exempt from transfer tax, with exceptions
The classification of cobblestone paving depends on the specific situation
Cobblestone paving as part of a whole structure qualifies as a building
Cobblestone paving that is easily removable does not qualify as a building
Classification of cobblestone paving affects VAT and transfer tax implications, so it should be assessed on a case-by-case basis.

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.