Preliminary ruling in ECJ’s case in Promo 54: Did the referring court ask the right question?
(2023) International V A T Monitor — Vol. 34, n° 1 (2023)
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- Abstract
- In April 2022, the Belgian Cassation Court raised a preliminary question to the ECJ which concerns the application of the VAT exemption foreseen under article 135(1)(j), of the VAT Directive (exemption concerning the supply of immovable property) in the specific case of renovated buildings. The question raised may, at first sight, look like a technical question mostly relevant for the Belgian practice. However, in this article the author suggests that this question would be a good occasion for the ECJ to clarify what exactly is the margin of manoeuvre of Member States, when it comes to taxing the supply of renovated buildings.
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Lamensch, M. (2023). Preliminary ruling in ECJ’s case in Promo 54: Did the referring court ask the right question? International V A T Monitor, 34(1). https://hdl.handle.net/2078.5/28519 (Original work published 2023)