Refund of VAT on Third-Party Assets: Final Resolution by Cassation United Sections

• The Supreme Court has definitively resolved the issue of refunds for VAT paid on renovation works on properties owned by third parties
• The right to deduct VAT paid on interventions on third-party properties is now undisputed
• There was a debate on the possibility of claiming a refund for deductible VAT, which was resolved by the Supreme Court
• The Supreme Court ruled that businesses have the right to a VAT refund for renovation or maintenance works on properties they do not own but hold for personal use
• The issue was referred to the Supreme Court due to conflicting opinions on the neutrality of VAT and the exceptional nature of refund regulations

Source: eutekne.info

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.

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