Belgian Developer Wins VAT Deduction Bid In ECJ

Law360 (October 1, 2020, 7:46 PM EDT) -- A Belgian real estate developer won its bid Thursday to deduct advertising and administrative costs related to an apartment sale after Europe's top court ruled that it doesn't matter whether the expenditures also benefited the buildings' landowners.

Just because the landowners benefited from developer Vos Aannemingen's sale of buildings on its land doesn't mean the developer couldn't deduct all value-added tax it incurred through expenditures meant to help sell its buildings, the European Court of Justice said.

Belgium's Court of Cassation, the nation's highest court, will have the final say on the matter.

Florence Angelici, a spokesperson for SPF Finances, the Belgian...

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