Comments on ECJ C-239/22: The long-awaited judgment of the Court of Justice on renovation projects

The Court of Justice has confirmed in the Promo case 45 (C-239/22) that existing buildings that have undergone major renovation works can be considered as new on the basis of the current VAT legislation. What do we take away from this now?

Source EY

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

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