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Case C-594/23, Lomoco Development and Others: Judgment of the Court (Seventh Chamber) of 7 November 2024 (request for a preliminary ruling from the Vestre Landsret – Denmark) – Skatteministeriet v Lomoco Development ApS and Others (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of building land and building or parts of a building – Criterion of the first occupation of a building)
ECLI:EU:UNKNOWN:62023CA0594
62023CA0594
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Official Journal of the European Union
C series
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C/2025/43
(Case C-594/23, Lomoco Development and Others)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Supply of land that has only the foundations of residential housing structures in place - Classification - Article 12 - Concepts of ‘building land’ and ‘building or parts of a building’ - Criterion of the ‘first occupation’ of a building)
(C/2025/43)
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Skatteministeriet
Defendants: Lomoco Development ApS, Holm Invest Aalborg A/S, I/S Nordre Strandvej Sæby, Strandkanten Sæby ApS
Operative part of the judgment
Article 12 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that a supply of land that, at the date of that supply, has only the foundations of residential housing structures in place, constitutes a supply of ‘building land’ within the meaning of that article.
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ELI: http://data.europa.eu/eli/C/2025/43/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Danish.
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