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Case C-239/22, État belge and Promo 54: Judgment of the Court (Eighth Chamber) of 9 March 2023 (Request for a preliminary ruling from the Cour de cassation — Belgium) — État belge, Promo 54 v Promo 54, État belge (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Supply, before first occupation, of a building or parts of a building and of the land on which the building stands — No provisions in national law providing for detailed rules for applying the criterion relating to first occupation — Article 135(1)(j) — Exemptions — Supply, after conversion, of a building which was the subject of a first occupation before the conversion — National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings)
ECLI:EU:UNKNOWN:62022CA0239
62022CA0239
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8.5.2023
Official Journal of the European Union
C 164/17
(Case C-239/22, (1) État belge and Promo 54)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 12(1) and (2) - Supply, before first occupation, of a building or parts of a building and of the land on which the building stands - No provisions in national law providing for detailed rules for applying the criterion relating to first occupation - Article 135(1)(j) - Exemptions - Supply, after conversion, of a building which was the subject of a first occupation before the conversion - National administrative legal commentary treating buildings which have undergone substantial conversions in the same way as new buildings)
(2023/C 164/22)
Language of the case: French
Referring court
Parties to the main proceedings
Applicants: État belge, Promo 54
Defendants: Promo 54, État belge
Operative part of the judgment
Article 135(1)(j) 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 (2) thereof,
must be interpreted as meaning that the exemption provided for by that first provision for the supply of a building or a part of a building, and of the land on which the building stands, other than those which are supplied before their first occupation, also applies to the supply of a building which was first occupied before its conversion, even if the Member State concerned has not laid down, in national law, the detailed rules for applying the criterion of first occupation to conversions of buildings, as the second of those provisions authorised it to do.
(1) OJ C 257, 4.7.2022.
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