- to encourage life-cycle management of buildings, ensuring, where appropriate, the recyclability of materials used in their construction,

– extension of optional use of a reverse charge mechanism for specified supplies to taxable persons such as: services relating to buildings and associated supplies of staff; waste, scrap and recyclable materials; land and buildings in respect of which the option to tax has been exercised; goods taken as security; goods sold in the course of the exercise of an assignee’s rights following the cession of the reservation of ownership; opted land and buildings in the course of a judicial liquidation. These are the identified areas that have proved to be troublesome for the MS, and the regular provisions are insufficient.

(a) they consist in the provision of land or real estate, equipment or materials, research or professional activity, or unpaid voluntary work;

Renovation is more complex than new construction as different buildings require different solutions, and even more so in protected buildings, but sustainable renovation has several environmental advantages over demolition and reconstruction, for example retaining the embedded energy and material.

Renovation is more complex than new construction as different buildings require different solutions, and even more so in protected buildings, but sustainable renovation has several environmental advantages over demolition and reconstruction, for example retaining the embedded energy and material.

It wants to give grants to individuals, to municipalities directly and to municipal and private housing companies and real estate owners, which undertake renovation of buildings with a view to reducing the presence of allergenic substances or other substances or materials which constitute health hazards.