- The Belgian tax authorities correctly revised the VAT deduction related to A&P Deco’s business building.
- The fact that the building is rented VAT-exempt to the buyer after the transfer is irrelevant.
- It is also irrelevant whether the transfer involved a total or partial transfer of a business.
- Advocate General Brkan supports the tax authority’s position.
Source: taxlive.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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