Judgment of the Court (First Chamber) of September 4, 2019.#Skatteministeriet v KPC Herning.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Sale of land on which a building is located at the time of delivery – Qualification – Articles 12 and 135 – Concept of “building land” – Concept of “building” – Assessment of the economic and commercial reality – Evaluation of the elements objectives – Intention of the parties.#Case C-71/18.

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Official record CELEX 62018CJ0071_SUM from European Union at Court of Justice of the European Union. Dated 4 September 2019. Status: decided.

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• Arrêt de la Cour (première chambre) du 4 septembre 2019.#Skatteministeriet contre KPC Herning.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Vente d’un terrain sur lequel se trouve un bâtiment au moment de la livraison – Qualification – Articles 12 et 135 – Notion de “terrain à bâtir” – Notion de “bâtiment” – Appréciation de la réalité économique et commerciale – Évaluation des éléments objectifs – Intention des parties.#Affaire C-71/18.

  judgment · FR · 4 September 2019

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