I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Series C
27.11.2023
(Case C-594/23, Lomoco Development and Others)
(C/2023/965)
Language of the case: Danish
Appellant: Skatteministeriet
Respondents: Lomoco Development ApS, Holm Invest Aalborg A/S, I/S Nordre Strandvej Sæby and Strandkanten Sæby ApS
Is it compatible with Article 135(1)(j), and Article 12(1)(a) and (2), on the one hand, and with Article 135(1)(k), and Article 12(1)(b) and (3), on the other, of Directive 2006/112 (1) for a Member State, in circumstances such as those in the main proceedings, to consider a supply of land on which, at the time of supply, a pre-cast foundation has been constructed and on which a residential building is only subsequently constructed by other owners to be a sale of building land subject to VAT?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
ELI: http://data.europa.eu/eli/C/2023/965/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Danish.