- Constitutional Court ruled that charging 21% VAT on sales of rebuilt homes does not violate equality or non-discrimination principles.
- Court determined that selling a rebuilt home and building one for personal use are not similar transactions.
- Court found no discrimination against building promoters compared to contractors.
- 6% VAT on sales of rebuilt homes will be reintroduced with a maximum surface area limit of 175 square meters.
Source: vatsquare.com
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.
