Comments on ECJ C-243/23 (Drebers): European Court Ruling on 15-Year VAT Revision for Renovation Works

• European Court of Justice ruling could change Belgian VAT revision rules for renovations
• Drebers case involved law firm reviewing VAT due on renovation works
• Ghent Court of Appeal raised questions about Belgian regulation conflicting with European VAT Directive
• ECJ ruled that 15-year review period should apply to renovation works with similar economic lifespan as new building
• Works in question had characteristics of immovable capital goods
• Different tax treatment for investments in renovation works compared to new building construction
• Building classification as ‘new’ for VAT purposes is irrelevant for review period determination
• VAT taxpayer can rely on VAT Directive in case of misclassification by Member State

Source: vatsquare.com

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See also

• C-243/23 (Drebers) – Judgment – Extended Adjustment Period for Immovable Property Works

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.