Woningstichting Maasdriel v Staatssecretaris Van Financien: ECJ 17 Jan 2013

ECJ Value-added tax – Directive 2006/112/EC – Article 135(1)(k), read in conjunction with Article 12(1) and (3) – Land which has not been built on – Building land – Definitions – Demolition work for the purposes of future construction – Exemption from VAT

Judges:

E. Jarasiunas, P

Citations:

C-543/11, [2013] EUECJ C-543/11

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 13 November 2022; Ref: scu.470209