taxe sur la valeur ajoutée – TVA : droits à déduction - Immeubles en stock

This written question concerns the rules for deducting Value Added Tax (VAT) on buildings held in stock by businesses. It seeks clarification on how these deduction rights apply, particularly when properties are intended for sale or rental. The question impacts property developers, construction companies, and real estate investors. It aims to ensure clarity and consistency in VAT treatment, potentially affecting the financial outcomes of property transactions.