H&I 2024/300:Drebers. EU law precludes Belgian rules on extended adjustment period for immovable property in case of substantial renovation. Court of Justice

H&I 2024/300

Drebers. EU law precludes Belgian rules on extended adjustment period for immovable property in case of substantial renovation. Court of Justice

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the Court of Justice in the case Drebers. Article 190 of Council Directive 2006/112/EC, read in conjunction with Article 187 of that directive and in the light of the principle of fiscal neutrality must be interpreted as meaning that it precludes national legislation on the adjustment of deductions of VAT under which the extended adjustment period laid down in accordance with that Article 187 for immovable property acquired as capital goods does not apply to construction works, subject to VAT as a supply of services within the meaning of that directive, which involve a significant extension and/or ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.