Comments on ECJ case C 594/23: Foundations on Land Not Considered Buildings for VAT Purposes

• EU Court ruling clarified VAT treatment of land with foundations
• Danish company argued that land with foundations should be classified as “buildings” for VAT exemption
• Court ruled that land with only foundations cannot be considered “buildings” under VAT Directive
• Foundations are seen as a preparatory phase and do not make land suitable for use
• Implications for VAT treatment of land in Belgium, where definition of building for VAT purposes is important

Source: VATconsult

See also

• C-594/23 (Lomoco Development and Others) – Judgment – Supply of land with foundations is ‘building land’

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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.