- ECJ ruling on Belgian VAT deduction adjustment periods
- Case No. C-243/23 addressed Belgian laws regarding VAT deduction
- A Belgian law firm renovated a property for private and professional use
- VAT exemption ended, firm registered for VAT and claimed deductions
- Belgian Tax Authority restricted adjustment period to five years
- ECJ found that Article 190 prohibits extending adjustment period for certain properties
- Taxpayers should be allowed extended adjustment period for construction projects involving immovable property
Source: globalvatcompliance.com
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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