BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid (Case C-395/11).  BVC 787
European Court of Justice (First Chamber).
A. Tizzano, President of the Chamber, M. Ilešič, E. Levits, M. Safjan and M. Berger (Rapporteur), (Judges), P. Mengozzi, Advocate General.
Judgment delivered 13 December 2012.
Value added tax – recipient of supply designated as person liable to pay VAT – Council Decision authorising Germany to designate recipient of supply of construction work as liable to pay VAT – interpretation and application of derogating measure – Council Directive 77/388, art. 21 – Council Decision 2004/290, art. 2, point 1.