- A&P Deco NV transferred its garden center business in Belgium to BV Y in 2013, while keeping ownership of the commercial building.
- The building was leased to BV Y VAT-exempt, and BV Y continued operating the business.
- Deco had deducted VAT on the building’s construction and renovation costs from 2004/2005 and 2008–2011.
- Belgian tax authorities adjusted the deduction pro rata temporis because the building was later used for VAT-exempt leasing.
- Deco appealed, claiming the building was included in a transfer of a going concern (a transfer of a me-totality of assets).
Source: futd.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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