Judgment of the Court (First Chamber) of 30 September 2021
Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques
Request for a preliminary ruling from the Conseil d'État
Reference for a preliminary ruling – Taxation – 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 resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’
Case C-299/20
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2021:413 |
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Judgment
ECLI:EU:C:2021:783 |
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