Belgium Wrong application of Reverse-Charge for work on immovable property may not result in double taxation 09 January 202187 views1 min read Court case decided in 2019 Source vdbl-law (in Dutch) Jubel.be (in Dutch) See also ECJ Case C-138/12 (Rusedespred OOD) – Neutrality principle – Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction Deduction (input tax credit) Real Estate/Immovable Property VAT rules sharing economy VAT rate of 6% for demolition and reconstruction in 2021-2022
