In this case, a Dutch BV acquired a hotel building that had previously been an office building. The building consisted of two adjacent monumental buildings that were built around 1800, with a more recently completed extension at the rear.
The work carried out in 2017 and 2018 was started in 2017 and completed in 2018. The work involved stripping the interior so that the office spaces had been replaced by hotel rooms. Sanitary adjustments had been made, a sprinkler system and a new heating system had been installed. The existing construction of the building was not modified. The roof, floors, stairs, ceilings and elevators had not been removed nor replaced. The renovation had not led to an expansion of existing surfaces. The external appearance of the building had not changed.
The question was if the activities resulted in a new building. The Court decided to submit preliminary questions to the Supreme Court. According to the Court, the Supreme Court would serve legal practice by providing clarity, also apart from the concrete case of the woolen fabric factory, about the legal assessment framework to be used for “essentially new construction”.
Source: FiscaalUpToDate (Dutch)
