Supreme Court answers questions about the concept of ‘essentially new construction’ in VAT

On 4 November 2022, the Supreme Court answered preliminary questions from the Zeeland-West-Brabant District Court about the interpretation of the concept of ‘essentially new construction’ for VAT purposes. In the case submitted to the Supreme Court, it was disputed whether the acquisition of an office building converted into a hotel should be exempt from transfer tax due to VAT overlap.

Source Meijburg

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