Netherlands When converting an office building into a hotel, no newly manufactured goods: overlap exemption does not apply 15 March 2023
Netherlands Renovation of an old office building into a hotel is not so far-reaching that it essentially creates a new building 15 March 2023
Netherlands Court of Zeeland-West Brabant: Conversion of an old office building into a hotel does not create a new building 13 March 2023
European Union Comments on ECJ C-239/22: The long-awaited judgment of the Court of Justice on renovation projects 13 March 2023
European Union Comments on ECJ C-239/22: VAT Exemption also applies to the supply of a building the first occupation of which took place before its conversion 13 March 2023
BelgiumEuropean Union Comments on ECJ C-239/22: Promo 54 case – Belgian VAT rules on converted buildings survive legal challenge 11 March 2023
Netherlands Sale of shopping center by project developer: VAT-free transfer of business? 09 March 2023
BelgiumEuropean Union ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building 09 March 2023
Netherlands This afternoon: Webinar on Transfer of shares in Real Estate Company (Dutch: Samenloop overdrachtsbelasting) 09 March 2023
United Kingdom HMRC Guidance: Energy-Saving Materials and Heating Equipment (VAT Notice 708/6) 09 March 2023
Spain Film and theater entrepreneur builds a house on a plot of land owned by him – deduction of input VAT 08 March 2023
Netherlands Transfer of shares in Real Estate Company subject to transfer tax (Dutch: overdrachtsbelasting) 06 March 2023
Netherlands Consultation on Draft Bill to Abolish Property Transfer Tax Concurrence Exemption for Share Transactions 03 March 2023
Italy Ruling 232: Relevance of failure to return the security deposit provided for in the lease agreement in implementation of settlement agreement 02 March 2023
European Union Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer 27 February 2023