Preliminary Ruling in ECJ Case Promo 54: Did the Referring Court Ask the Right Question?

Abstract

In April 2022, the Belgian Cassation Court raised a preliminary question to the Court of Justice of the European Union (ECJ) concerning 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. At first consideration, the question raised may seem technical and mostly relevant to the Belgian practice. In this article, however, the author suggests it would be a good occasion for the ECJ to define the margin of manoeuvre for Member States when it comes to taxing the supply of renovated buildings.