CELEX: 62018CA0071
Language: en
Date: 2019-09-04 00:00:00
Title: 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)

11.11.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 383/18
            
         
      Judgment of the Court (First Chamber) of 4 September 2019 (request for a preliminary ruling from the Vestre Landsret — Denmark) — Skatteministeriet v KPC Herning
      (Case C-71/18) (1)
      
      (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
      
      Vestre Landsret
      
         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.
      
         (1)  OJ C 134, 16.4.2018.