European Court of Justice (Fourth Chamber).

K Lenaerts, President of the Third Chamber, acting as the President of the Fourth Chamber, R Silva de Lapuerta, G Arestis, J Malenovský and T von Danwitz (Rapporteur), JJ, V Trstenjak, Advocate General.

Judgment delivered 19 November 2009.

Value added tax – Exemption – Land – Supply of land occupied by a partly demolished building in place of which new building to be constructed – whether supply within exemption from VAT – Council Directive 77/388, art. 4(3)(a), 13(B)(g).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.