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Case C-71/18: Judgment of the Court (First Chamber) of 4 September 2019 (request for a preliminary ruling from the Vestre Landsret — Denmark) — Skatteministeriet v KPC Herning (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Sale of land on which a building is located at the time of supply – Classification – Articles 12 and 135 – Concept of ‘building land’ – Concept of ‘building’ – Assessment of the economic and commercial reality – Evaluation of objective evidence – Intention of the parties)
ECLI:EU:UNKNOWN:62018CA0071
62018CA0071
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Official Journal of the European Union
C 383/18
(Case C-71/18) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Sale of land on which a building is located at the time of supply - Classification - Articles 12 and 135 - Concept of ‘building land’ - Concept of ‘building’ - Assessment of the economic and commercial reality - Evaluation of objective evidence - Intention of the parties)
(2019/C 383/17)
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Skatteministeriet
Defendant: KPC Herning
Operative part of the judgment
Article 12(1)(a) and (b), (2) and (3) and Article 135(1)(j) and (k) 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 supporting a building at the date of that supply cannot be classified as a supply of ‘building land’ where that transaction is economically independent of other services and does not form a single transaction with them, even if the parties’ intention was that the building should be wholly or partly demolished to make room for a new building.
(<span class="note">1</span>) OJ C 134, 16.4.2018.
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