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.

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