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Case C-239/22: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 5 April 2022 — État belge and Promo 54 v Promo 54 and État belge
ECLI:EU:UNKNOWN:62022CN0239
62022CN0239
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Official Journal of the European Union
C 257/26
(Case C-239/22)
(2022/C 257/33)
Language of the case: French
Referring court
Parties to the main proceedings
Appellants: État belge, Promo 54
Respondents: Promo 54, État belge
Question referred
Must Article 12(1) and (2) and Article 135(1)(j) of Directive 2006/112/EC (1) be interpreted as meaning that, where the Member State has not defined the detailed rules for the application of the criterion of first occupation to converted immovable property, the supply, after conversion, of a building in respect of which, before conversion, there had been first occupation within the meaning of Article 12(1)(a) or the third subparagraph of Article 12(2) of the directive remains exempt from value added tax?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).