Opinion of the Advocate General — ECLI:EU:C:2019:226
Date: 2019-03-19
Language of the case: Danish
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Denmark

Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 2 February 2018 — Skatteministeriet (Danish Ministry of Taxation) v KPC Herning (Case C-71/18) Language of the case: Danish Referring court Vestre Landsret Parties to the main proceedings Applicant: Skatteministeriet (Danish Ministry of Taxation) Defendant: KPC Herning Question referred Is it compatible with Article 135(1)(j), cf. Article 12(1)(a) and (2), read in conjunction with Article 135(1)(k), cf. Article 12(1)(b) and (3), of the VAT Directive 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 there is a building as a sale of building land subject to value added tax (VAT), when it is the parties’ intention that the building is to be demolished completely or partially in order to make room for a new building? ____________ 1 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p.1).