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Blv Wohn-Und Gewerbebau Gmbh v Finanzamt Ludenscheid: ECJ 13 Dec 2012

ECJ Taxation – Sixth VAT Directive – Decision 2004/290/EC – Manner in which a Member State applies a derogating measure – Authorisation – Article 2, point (1) – ‘Construction work’ – Interpretation – Supplies of goods covered – Possibility for the derogating measure to be applied only in part – Restrictions Citations: C-395/11, [2012] EUECJ … Continue reading Blv Wohn-Und Gewerbebau Gmbh v Finanzamt Ludenscheid: ECJ 13 Dec 2012