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Comments on C-243/23 (Drebers): Advocate General challenges Belgian VAT rules for renovation works: Implications for Real Estate sector

  • Advocate General challenges Belgian Adjustment Rules for VAT Deduction on Renovation Works
  • Advocate General confirmed that renovation works do not qualify as immovable investment goods
  • Standard adjustment period for VAT deduction is 5 years
  • Extensive renovation works on buildings typically fall under 5-year adjustment period
  • Case involves a law firm undergoing extensive renovation works between 2007 and 2015
  • Law firm claimed adjustment of previously non-deducted VAT based on 15-year adjustment period
  • Tax authorities argued for 5-year adjustment period, leading to a dispute in court


For the Opinion of the AG, see HERE

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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