32Article 12(2) of the VAT Directive also confirms that it is the added value which determines whether the supply of a building is taxable for VAT purposes since it allows Member States to lay down the detailed rules for applying the criterion referred to in Article 12(1)(a), namely that of ‘first occupation’, to the conversion of buildings. In that way, the VAT Directive makes it possible to tax supplies of buildings that have been converted, since a conversion adds value to the building concerned, in the same way as the initial construction does.
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