- The court ruled on issues related to transfer and turnover taxes.
- The main questions were about whether a renovation created a new good, if the new construction criterion aligns with the VAT directive, and if a broader EU interpretation can be directly applied.
- The court answered no to the first and third questions and yes to the second.
- The appeal was dismissed as unfounded.
Source: uitspraken.rechtspraak.nl
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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