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Comments on ECJ C-243/23: ECJ Rules in Favor of Extended VAT Adjustment Period for Belgian Renovations

  • ECJ delivered a ruling in Case No. C-243/23 regarding Belgian VAT deduction adjustment period rules
  • Taxpayer, a law firm, renovated a property used for private and professional purposes
  • Belgian Tax Authority limited VAT deduction adjustment period to five years
  • ECJ ruled in favor of taxpayer, allowing extended adjustment period for substantial renovation projects
  • Article 190 of Council Directive 2006/112/EC allows for extended adjustment period for construction projects

Source: globalvatcompliance.com

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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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