Case C-243/23, Drebers: Judgment of the Court (Second Chamber) of 12 September 2024 (request for a preliminary ruling from the Hof van Beroep te Gent – Belgium) – Belgische Staat/Federale Overheidsdienst Financiën v L BV (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of capital goods – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion)

building capital goods real property vat tax relief direct applicability improvement of housing discretionary power

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Citation: Case C-243/23, Drebers: Judgment of the Court (Second Chamber) of 12 September 2024 (request for a preliminary ruling from the Hof van Beroep te Gent – Belgium) – Belgische Staat/Federale Overheidsdienst Financiën v L BV (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 187 – Adjustment of deductions – Extended adjustment period for immovable property acquired as capital goods – Concept of capital goods – Article 190 – Option for Member States to treat as capital goods services with characteristics similar to those normally associated with those goods – Building extension and renovation works – Possibility under national law of treating such works as the construction or acquisition of immovable property – Restrictions – Direct effect of Article 190 – Margin of discretion) (OJ C, C/2024/6229, 28.10.2024, ELI: http://data.europa.eu/eli/C/2024/6229/oj )