General Court 2 September 2026, T-397/25 (Case T-397/25, A&P Deco: Judgment of the General Court (Second Chamber, sitting with five Judges) of 2 September 2026 (request for a preliminary ruling from the Hof van Cassatie – Belgium) – A&P Deco NV v Belgische Staat (Reference for a preliminary ruling – Taxation – Common system of VAT – Articles 19 and 29 of Directive 2006/112/EC – Transfer of a totality of assets or part thereof – Concomitant and separate letting contract of an immovable property – Taking over a business – Letting of a building – Building let by the transferor to the transferee of a business and used by the transferee for the purpose of carrying out the taxable activity taken over – Right of deduction – Articles 184 to 190 of Directive 2006/112 – Adjustment of the VAT deduction by the transferor))

Also known as