Judgment on VAT refund for third-party property interventions by Supreme Court Sections Unite

• The Supreme Court has definitively resolved the issue of refunding VAT on renovation works on properties owned by third parties
• The right to deduct VAT on interventions on third-party properties is undisputed
• There was a dual orientation on the possibility of refunding deductible VAT, which was resolved by the Supreme Court
• The Supreme Court ruled that businesses have the right to VAT refund for renovation works on properties they do not own but hold for personal enjoyment
• Previous rulings led to the question being referred to the Supreme Court, highlighting the equivalence of the right to deduction and the right to refund of VAT

Source: eutekne.info

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.

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