“In the specific case, the Agency therefore believes that the construction of the pedestrian tunnel serving the ski facilities is not attributable to urbanization works subject to VAT at the rate of 10%, since, although configuring an “”ex novo’ intervention in the direction indicated above, is aimed at guaranteeing the connection between the car parks and the access point to the ski facilities, with access to the ski lift station without crossing the road.
Sources: eutekne.info
