- Case involves interpretation of Article 11, third paragraph, section b of the VAT Act and Article 15, first paragraph, section a of the Real Estate Transfer Tax Act
- Court rules that the property in question does not qualify as essentially new construction despite extensive renovations
- Court determines that the VAT directive does not require a less stringent test than what is outlined in Dutch law for the real estate transfer tax exemption
- Focus on whether a newly manufactured immovable property has been produced
- Refers to a previous Supreme Court ruling regarding the definition of “first use” after renovation
- Dutch law allows for determining conditions for the application of the “before first use” criterion in case of building renovations
- Court emphasizes that the interpretation of renovation in a previous EU Court of Justice ruling sets only a minimum standard for determining new construction properties
Source: uitspraken.rechtspraak.nl
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.
