Judgment of the Court (First Chamber) of 4 September 2019
Skatteministeriet v KPC Herning
Request for a preliminary ruling from the Vestre Landsret
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Sale of land on which a building is located at the time of supply — Classification — Articles 12 and 135 — Concept of ‘building land’ — Concept of ‘building’ — Assessment of the economic and commercial reality — Evaluation of objective evidence — Intention of the parties
Case C-71/18
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2019:226 |
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Judgment
ECLI:EU:C:2019:660 |
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