El concepto de primera ocupación en la rehabilitación de edificaciones: STJUE de 9 de marzo de 2023, C-239/22 (Belgian State and Promo 54)

Abstract

The Court of Justice establishes that, in so far as the Member State has not made use by means of internal provisions of the option to lay down detailed rules for applying the criterion of first occupation to conversions of buildings, given by the Article 12(2) of the VAT Directive, some substantial conversions of buildings should be subject to VAT