Order of the Court (Seventh Chamber) of 10 February 2022 (request for a preliminary ruling from the Cour administrative d’appel de Lyon – France) – Ministre de l’Economie, des Finances et de la Relance v Les Anges d’Eux SARL, Echo 5 SARL, Cletimmo SAS

(Case C-191/21) ¹

(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for the purpose of resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’)

Language of the case: French

Referring court

Cour administrative d’appel de Lyon

Parties to the main proceedings

Appellant: Ministre de l’Economie, des Finances et de la Relance

Respondents: Les Anges d’Eux SARL, Echo 5 SARL, Cletimmo SAS

Operative part of the order

Article 392 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax is to be interpreted as precluding the application of the margin taxation scheme to transactions involving the supply of building land where that purchased land which has been built on has become, between the time of its purchase and the time at which it is resold by the taxable person, building land; however, it is to be interpreted as not precluding the application of that scheme to transactions involving the supply of building land where that land has been subject, between the time of its purchase and the time at which it is resold by the taxable person, to alterations such as its partitioning into lots.

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¹ Date of filing: 25.3.2021.