Can thoroughly renovated buildings be rented out with VAT?

Buildings that you thoroughly renovate are (under certain conditions) “new” for VAT purposes. You can therefore sell them subject to VAT. But can you rent them out with VAT under the option of Article 44, § 3, 2°, d), third indent of the VAT Code? That turns out to be another pair of sleeves…

This issue was the subject of a judgment by the Brussels Court of First Instance and a ruling. And both seem to contradict each other. Or not?

Source VAT Consult

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