The Drebers judgment concerns the question whether the deduction of input VAT paid on extensive renovation work on immovable property used for both commercial and residential purposes may be subject to an adjustment period of 5 years on the ground that the work is ‘capital goods’ or to an adjustment period of 15 years on the ground that it is ‘immovable capital goods’ within the meaning of Article 187 of the VAT Directive.
Source BTW jurisprudentie
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