Case C-239/22, État belge and Promo 54: Judgment of the Court (Eighth Chamber) of 9 March 2023 (Request for a preliminary ruling from the Cour de cassation — Belgium) — État belge, Promo 54 v Promo 54, État belge (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Supply, before first occupation, of a building or parts of a building and of the land on which the building stands — No provisions in national law providing for detailed rules for applying the criterion relating to first occupation — Article 135(1)(j) — Exemptions — Supply, after conversion, of a building which was the subject of a first occupation before the conversion — National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings)