48As regards, secondly, the possibility for Member States of defining, according to Article 12(2) of the VAT Directive, the detailed rules for the application of the criterion of ‘first occupation’ referred to in Article 12(1)(a), to conversions of buildings, it must be observed that the imposition of a quantitative criterion, according to which the costs of such a conversion must amount to a certain percentage of the initial value of the building concerned, namely, in the present case, at least 30% thereof, to lead to liability for VAT, constitutes the implementation of that possibility.
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