- The landowner could not prove renovations were a single construction phase.
- The renovations did not qualify as a major renovation under Art. 74 VATO.
- Tax exemption was limited to specific value-enhancing expenses.
- The appeal by the appellant was dismissed.
Source: bvger.weblaw.ch
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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