Official Journal of the European Union

C 63/5

(Case C-543/11) (<span class="super">1</span>)

(Value-added tax - Directive 2006/112/EC - Article 135(1)(k), read in conjunction with Article 12(1) and (3) - Land which has not been built on - Building land - Definitions - Demolition work for the purposes of future construction - Exemption from VAT)

2013/C 63/07

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: Woningstichting Maasdriel

Defendant: Staatssecretaris van Financiën

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 135(1)(k), read in conjunction with Article 12(1) and (3), of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Exemptions provided for by the Directive — Supply of land which has not been built on.

Operative part of the judgment

Article 135(1)(k) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 12(1) and (3) therein, must be interpreted as meaning that the exemption from value added tax provided for in Article 135(1)(k) does not cover the supply, such as that at issue in the main proceedings, of land which has not been built on following the demolition of the building situated on it, even where, at the time of that supply, improvement works on the land, apart from that demolition, had not been carried out, where it is apparent from an overall assessment of the factual circumstances surrounding that transaction and prevailing at the time of supply, including the intention of the parties when it is supported by objective evidence, that, at that time, the land at issue was in fact intended to be built on, a matter which is for the referring court to determine.

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Language of the case: Dutch.