Comments on C-239/22: VAT exemption also applies in the absence of conditions for first use

The Court of Justice of the EU ruled that the VAT exemption for the supply of a building or part thereof also applies to the supply of a building which was first put into use before its renovation.

Source Taxlive

See also C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building

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