Request for a preliminary ruling from the Hof van Cassatie (Belgium) made on 2 June 2025 – A&P Deco NV v Belgische Staat

(Case T-397/25, A&P Deco)

(C/2025/4472)

Language of the case: Dutch

Referring court

Hof van Cassatie

Parties to the main proceedings

Applicant: A&P Deco nv

Defendant: Belgische Staat

Question referred

Must Articles 14, 19, 24 and 29 and Articles 184 to 190 of the VAT Directive 2006/112/EC, as well as the principle of neutrality laid down in Article 1(2) of the same directive, be interpreted as meaning that, where the possession of immovable property is made available by a commercial lease following the transfer of the business, no adjustment must be made to the transferor of the business, which is also the lessor of the immovable property, in respect of the deduction of the VAT charged on the acquisition, construction, renovation or improvement of the parts of the business premises leased to the transferee and further used by the transferee for the carrying on of the taxable activity taken over?