12(1) Member States may regard as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in the second subparagraph of Article 9(1) and in particular one of the following transactions:
(a)the supply, before first occupation, of a building or parts of a building and of the land on which the building stands;
(b)the supply of building land.
12(2) For the purposes of paragraph 1(a), “building” shall mean any structure fixed to or in the ground.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.