- Being a construction company for VAT purposes requires completing the construction
- The company that closes the construction site is the one that can sell the completed construction with VAT
- The percentage of the total work completed by the company is irrelevant
- A court ruling in Reggio Emilia supports this interpretation for VAT purposes
Source: eutekne.info
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.
