dndirektsia_obeECJ2012
ECJ VAT – Directive 2006/112/EC – Articles 63, 65, 73 and 80 – Establishment by natural persons of a building right in favour of a company in exchange for construction services by that company for those persons – Barter contract – VAT on construction services – Chargeable event – When chargeable – Payment on account of the entire consideration – Payment on account – Basis of assessment for a transaction in the event of consideration in the form of goods or services – Direct effect
C Toader, acting P
C-549/11, [2012] EUECJ C-549/11
Bailii
Directive 2006/112/EC
European, VAT, Construction
Leading Case
Updated: 02 November 2021; Ref: scu.468764