CELEX: 62018CN0071
Language: en
Date: 2018-02-02 00:00:00
Title: Case C-71/18: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 2 February 2018 — Skatteministeriet (Danish Ministry of Taxation) v KPC Herning

16.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 134/16
            
         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)
   (2018/C 134/21)
   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).