The court sees no reason to ask the Court of Justice for a preliminary ruling. Article 12, second paragraph, second paragraph, VAT Directive 2006 has no direct effect and the court does not see any indications that the implementation of the VAT Directive 2006 in Dutch law would be incorrect. In the opinion of the court, the overlapping exemption can therefore only apply if there is a manufactured good as required by Dutch law and the VAT Directive 2006 does not force a different, less far-reaching test to be applied. . A renovation of a building that cannot be qualified as “substantially new construction” is therefore insufficient.
Source: deeplink.rechtspraak.nl
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