Comments on ECJ C-243/23: ECJ Rules in Favor of Extended VAT Adjustment Period for Belgian Renovations

• ECJ delivered a ruling in Case No. C-243/23 regarding Belgian VAT deduction adjustment period rules
• Taxpayer, a law firm, renovated a property used for private and professional purposes
• Belgian Tax Authority limited VAT deduction adjustment period to five years
• ECJ ruled in favor of taxpayer, allowing extended adjustment period for substantial renovation projects
• Article 190 of Council Directive 2006/112/EC allows for extended adjustment period for construction projects

Source: globalvatcompliance.com

See also

• C-243/23 (Drebers) – Judgment – Extended Adjustment Period for Immovable Property Works

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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.