Judgment of the Court (Fourth Chamber), 12 July 2012

J.J. Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën

Reference for a preliminary ruling from the Hoge Raad der Nederlanden

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

Case C‑326/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)