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Case C-326/11: Judgment of the Court (Fourth Chamber) of 12 July 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — J.J. Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën (Sixth VAT Directive — Article 13B(g), read in conjunction with Article 4(3)(a) — Supply of buildings and the land upon which they stand — Supply of a building undergoing work with the view to the creation of a new building by transformation — Continuation and completion of the work by the purchaser after the supply — Exemption from VAT)
ECLI:EU:UNKNOWN:62011CA0326
62011CA0326
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22.9.2012
Official Journal of the European Union
C 287/16
(Case C-326/11) (<span class="super">1</span>)
(Sixth VAT Directive - Article 13B(g), read in conjunction with Article 4(3)(a) - Supply of buildings and the land upon which they stand - Supply of a building undergoing work with the view to the creation of a new building by transformation - Continuation and completion of the work by the purchaser after the supply - Exemption from VAT)
2012/C 287/27
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: J.J. Komen en Zonen Beheer Heerhugowaard BV
Defendant: Staatssecretaris van Financiën
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 4(3)(a) and 13B(g) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemptions provided for in the Sixth Directive — Exemption for supplies of buildings and the land on which they stand — Supply of a building on which work is being carried out with a view to the creation of a new building — Continuation and completion of the work by the purchaser after the supply
Operative part of the judgment
Article 13B(g) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, read in conjunction with Article 4(3)(a) of that directive, must be interpreted as meaning that the exemption from value added tax provided for in that first provision covers a supply of immovable property consisting of a plot of land and an old building undergoing transformation into a new building, such as that in issue in the main proceedings, where, at the time of that supply, the old building had only undergone partial demolition work and was, at least in part, still used as such.
* Language of the case: Dutch.
ECLI:EU:C:2012:140