CELEX: 62011CA0326
Language: en
Date: 2012-07-12 00:00:00
Title: 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)

22.9.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 287/16
            
         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
   (Case C-326/11) (1)
   
   (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
   
   Hoge Raad der Nederlanden
   
      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.
   
      (1)  OJ C 269, 10.9.2011.