The Court of Justice issued its ruling in the highly anticipated Promo 54 case (C-239/22) on March 9, 2023. Despite concerns that the Belgian rules on “renovation” would be invalidated, the Court did not take that step.
Nevertheless, the positions taken by tax authorities regarding the treatment of old buildings that undergo renovations remain problematic.
Source VAT Consult
See also C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
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