Commentary of the ECJ decision in case “État belge and Promo 54. Conversion of a former school into apartments and offices. First occupation before the conversion
(2023) Highlights & Insights on European Taxation — Vol. 2023, n° 87 (2023)
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HI202387-EtatbelgeandPromo54VATexemptionConversionofaformerschoolintoapartmentsandoffices.pdf
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- Abstract
- The question in the case at hand which was referred to the Court of Justice of the European Union (‘CJ’) is as follows: Must Article 12(1) and (2) and Article 135(1)(j) of Directive 2006/112/EC be interpreted as meaning that, where the Member State has not defined the detailed rules for the application of the criterion of first occupation to converted immovable property, the supply, after conversion, of a building in respect of which, before conversion, there had been first occupation within the meaning of Article 12(1)(a) or the third subparagraph of Article 12(2) of the VAT Directive remains exempt from value added tax?
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Citations
Lamensch, M. (2023). Commentary of the ECJ decision in case “État belge and Promo 54. Conversion of a former school into apartments and offices. First occupation before the conversion. Highlights & Insights on European Taxation, 2023(87). https://hdl.handle.net/2078.5/233649 (Original work published 2023)