ECJ Sixth VAT Directive – Article 13B(g), read in conjunction with Article 4(3)(a) – Supply of buildings and land upon which they stand – Supply of a building undergoing work with the view to the creation of a new building by transformation – Continuation and completion of the work by the purchaser after the supply – Exemption from VAT
Judges:
J-C Bonichot, P
Citations:
C-326/11, [2012] EUECJ C-326/11
Links:
European, VAT
Updated: 04 November 2022; Ref: scu.463232