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Comments on C-239/22: Clarification on the Belgian VAT rules for sales of converted buildings

The ECJ determined that, according to the EU VAT Directive, the VAT exemption for sales of new buildings and land also applies to properties that were previously occupied prior to conversion, even in cases where domestic legislation does not explicitly address the application of the criterion of first occupation to building conversions.

The ruling provides important guidance and clarity on the application of VAT rules for sales of converted buildings in Belgium.

Source: GVC

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