A VAT Tax Questions: what kinds of fixed assets could be deducted?

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There're two types of VAT system, production-based one and consumption-based one. The difference lies in whether fixed assets could be deducted from the sales tax. It seems like all EU countries are using consumption-based VAT, but I have no idea what kind of fixed assets could be deducted. For example, if a machine need to be installed before it's calculated as a fixed asset, could it be deducted in EU countries? If a machine is transferred but not installed, it's recorded in the "Building in progress", will the "Building in progress" be deducted in EU taxation system?