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CELEX 62023CJ0594_SUM

Judgment of the Court (Seventh Chamber) of 7 November 2024.#Skatteministeriet v Lomoco Development ApS and Others.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of ‘building land’ and ‘building or parts of a building’ – Criterion of the ‘first occupation’ of a building.#Case C-594/23.

decidedEuropean Union· Court of Justice of the European Union· EN

Introduced

7 November 2024

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7 November 2024 · Decided

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decided

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Subjects

Housing, Taxation

Source updated

7 November 2024

Housing · Taxation

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Official record CELEX 62023CJ0594_SUM from European Union at Court of Justice of the European Union. Dated 7 November 2024. Status: decided.

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  1. 7 November 2024

    Decided

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22 official files

Решение на Съда (седми състав) от 7 ноември 2024 г.#Skatteministeriet срещу Lomoco Development ApS и др.#Преюдициално запитване — Обща система на данъка върху добавената стойност (ДДС) — Директива 2006/112/ЕО — Доставка на земя, в която има изградени само фундаменти на жилищни сгради — Квалифициране — Член 12 — Понятията „земя за строеж“ и „сгради или част от сгради“ — Критерият „първо обитаване“ на сграда.#Дело C-594/23.

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  • Решение на Съда (седми състав) от 7 ноември 2024 г.#Skatteministeriet срещу Lomoco Development ApS и др.#Преюдициално запитване — Обща система на данъка върху добавената стойност (ДДС) — Директива 2006/112/ЕО — Доставка на земя, в която има изградени само фундаменти на жилищни сгради — Квалифициране — Член 12 — Понятията „земя за строеж“ и „сгради или част от сгради“ — Критерият „първо обитаване“ на сграда.#Дело C-594/23.

    judgment · BG · 7 November 2024

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  • Wyrok Trybunału (siódma izba) z dnia 7 listopada 2024 r.#Skatteministeriet przeciwko Lomoco Development ApS i in.#Odesłanie prejudycjalne – Wspólny system podatku od wartości dodanej (VAT) – Dyrektywa 2006/112/WE – Dostawa terenów, na których znajdują się jedynie fundamenty pod konstrukcje mieszkalne – Kwalifikacja – Artykuł 12 – Pojęcia „terenu budowlanego” oraz „budynku lub części budynku” – Kryterium „pierwszego zasiedlenia” budynku.#Sprawa C-594/23.

    judgment · PL · 7 November 2024

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  • Rozsudek Soudního dvora (sedmého senátu) ze dne 7. listopadu 2024.#Skatteministeriet v. Lomoco Development ApS a další.#Řízení o předběžné otázce – Společný systém daně z přidané hodnoty (DPH) – Směrnice 2006/112/ES – Dodání pozemků, na nichž se nacházejí pouze základy staveb pro bydlení – Kvalifikace – Článek 12 – Pojmy ‚stavební pozemek‘ a ‚budova nebo její část‘ – Kritérium ‚prvního obydlení‘ budovy.#Věc C-594/23.

    judgment · CS · 7 November 2024

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  • Rozsudok Súdneho dvora (siedma komora) zo 7. novembra 2024.#Skatteministeriet proti Lomoco Development ApS a i.#Návrh na začatie prejudiciálneho konania – Spoločný systém dane z pridanej hodnoty (DPH) – Smernica 2006/112/ES – Dodanie pozemkov, na ktorých sú postavené len základy pre obytné budovy – Kvalifikácia – Článok 12 – Pojmy ‚stavebný pozemok‘ a ‚budova alebo časť budovy‘ – Kritérium ‚prvého obývania‘ budovy.#Vec C-594/23.

    judgment · SK · 7 November 2024

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  • 2024 m. lapkričio 7 d. Teisingumo Teismo (septintoji kolegija) sprendimas.#Skatteministeriet prieš Lomoco Development ApS ir kt.#Prašymas priimti prejudicinį sprendimą – Bendra pridėtinės vertės mokesčio (PVM) sistema – Direktyva 2006/112/EB – Žemės, kurioje yra tik gyvenamosios paskirties pastatų pamatai, tiekimas – Kvalifikacija – 12 straipsnis – Sąvokos „žemė statybai“ ir „pastatas ar pastato dalis“ – Pastato „pirmo panaudojimo“ kriterijus.#Byla C-594/23.

    judgment · LT · 7 November 2024

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  • Sentenza della Corte (Settima Sezione) del 7 novembre 2024.#Skatteministeriet contro Lomoco Development ApS e a.#Rinvio pregiudiziale – Sistema comune d’imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Cessione di terreni provvisti esclusivamente di fondazioni di costruzioni ad uso abitativo – Qualificazione – Articolo 12 – Nozioni di “terreno edificabile” e di “fabbricato o frazione di fabbricato” – Criterio della “prima occupazione” di un fabbricato.#Causa C-594/23.

    judgment · IT · 7 November 2024

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  • Euroopa Kohtu otsus (seitsmes koda), 7.11.2024.#Skatteministeriet versus Lomoco Development ApS jt.#Eelotsusetaotlus – Ühine käibemaksusüsteem – Direktiiv 2006/112/EÜ – Sellise kinnisasja võõrandamine, mille oluline osa on ainult elamu vundament – Kvalifitseerimine – Artikkel 12 – Mõisted „ehitusmaa“ ja „ehitis või ehitise osa“ – Ehitise „esmase kasutuselevõtu“ mõiste.#Kohtuasi C-594/23.

    judgment · ET · 7 November 2024

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  • Sodba Sodišča (sedmi senat) z dne 7. novembra 2024.#Skatteministeriet proti Lomoco Development ApS in drugim.#Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Dobava zemljišč, na katerih so izključno temelji za stanovanjske zgradbe – Opredelitev – Člen 12 – Pojma ,zemljišče za gradnjo [stavbno zemljišče]‘ in ,objekt ali del objekta‘ – Merilo ,prve uporabe‘ objekta.#Zadeva C-594/23.

    judgment · SL · 7 November 2024

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  • Domstolens dom (sjunde avdelningen) av den 7 november 2024.#Skatteministeriet mot Lomoco Development ApS m.fl.#Begäran om förhandsavgörande – Gemensamt system för mervärdesskatt – Direktiv 2006/112/EG – Leverans av mark, på vilken det endast gjutits grunder till bostadshus – Kvalificering – Artikel 12 – Begreppen ’mark för bebyggelse’ och ’byggnad eller delar av en byggnad’ – Kriteriet ’första besittningstagandet’ av en byggnad.#Mål C-594/23.

    judgment · SV · 7 November 2024

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  • Urteil des Gerichtshofs (Siebte Kammer) vom 7. November 2024.#Skatteministeriet gegen Lomoco Development ApS u. a.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Lieferung von Grundstücken, auf denen sich ausschließlich das Fundament für Wohngebäude befindet – Einstufung – Art. 12 – Begriffe ‚Baugrundstück‘ und ‚Gebäude oder Gebäudeteile‘ – Kriterium des Erstbezugs eines Gebäudes.#Rechtssache C-594/23.

    judgment · DE · 7 November 2024

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  • Acórdão do Tribunal de Justiça (Sétima Secção) de 7 de novembro de 2024.#Skatteministeriet contra Lomoco Development ApS e o.#Reenvio prejudicial — Sistema comum do imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Entrega de terrenos contendo apenas fundações para construções residenciais — Qualificação — Artigo 12.° — Conceitos de “terreno para construção” e de “edifício ou parte de um edifício” — Critério da “primeira ocupação” de um edifício.#Processo C-594/23.

    judgment · PT · 7 November 2024

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  • Unionin tuomioistuimen tuomio (seitsemäs jaosto) 7.11.2024.#Skatteministeriet vastaan Lomoco Development ApS ym.#Ennakkoratkaisupyyntö – Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – Sellaisten maa-alueiden luovutukset, joilla on ainoastaan asuinrakennusten perustuksia – Luokitteleminen – 12 artikla – Rakennusmaan käsite ja rakennuksen tai rakennuksen osan käsite – Rakennuksen ensimmäistä käyttöönottoa koskeva edellytys.#Asia C-594/23.

    judgment · FI · 7 November 2024

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  • Hotărârea Curții (Camera a șaptea) din 7 noiembrie 2024.#Skatteministeriet împotriva Lomoco Development ApS ș.a.#Trimitere preliminară – Sistemul comun al taxei pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Livrarea de terenuri pe care se află exclusiv fundații de construcții cu destinația de locuință – Calificare – Articolul 12 – Noțiunile de «teren construibil» și «clădire sau părți ale unei clădiri» – Criteriul «primei ocupări» a unei clădiri.#Cauza C-594/23.

    judgment · RO · 7 November 2024

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  • Presuda Suda (sedmo vijeće) od 7. studenoga 2024.#Skatteministeriet protiv Lomoco Development ApS i dr.#Zahtjev za prethodnu odluku – Zajednički sustav poreza na dodanu vrijednost (PDV) – Direktiva 2006/112/EZ – Isporuka zemljišta na kojima postoje samo temelji za izgradnju stambenih građevina – Kvalifikacija – Članak 12. – Pojmovi ,građevinsko zemljište’ i ,objekt ili dio objekta’ – Kriterij ,prvog useljenja’ u objekt.#Predmet C-594/23.

    judgment · HR · 7 November 2024

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  • Tiesas spriedums (septītā palāta), 2024. gada 7. novembris.#Skatteministeriet pret Lomoco Development ApS u.c.#Lūgums sniegt prejudiciālu nolēmumu – Kopējā pievienotās vērtības nodokļa (PVN) sistēma – Direktīva 2006/112/EK – Zemesgabalu, uz kuriem atrodas tikai dzīvojamo ēku pamati, piegāde – Kvalifikācija – 12. pants – Jēdzieni “apbūves zeme” un “ēka vai ēkas daļa” – Ēkas “pirmreizējas izmantošanas” kritērijs.#Lieta C-594/23.

    judgment · LV · 7 November 2024

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  • Arrest van het Hof (Zevende kamer) van 7 november 2024.#Skatteministeriet tegen Lomoco Development ApS e.a.#Prejudiciële verwijzing – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde (btw) – Richtlijn 2006/112/EG – Levering van terreinen waarop uitsluitend funderingen voor woongebouwen zijn aangelegd – Kwalificatie – Artikel 12 – Begrippen ‚bouwterrein’ en ‚gebouw of gedeelte van een gebouw’ – Criterium van de ‚eerste ingebruikneming’ van een gebouw.#Zaak C-594/23.

    judgment · NL · 7 November 2024

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  • Sentencia del Tribunal de Justicia (Sala Séptima) de 7 de noviembre de 2024.#Skatteministeriet contra Lomoco Development ApS y otros.#Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Entrega de terrenos que solo contienen cimientos de viviendas — Calificación — Artículo 12 — Conceptos de “terreno edificable” y de “edificio o parte del mismo” — Criterio de la “primera ocupación” de un edificio.#Asunto C-594/23.

    judgment · ES · 7 November 2024

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  • Domstolens dom (Syvende Afdeling) af 7. november 2024.#Skatteministeriet mod Lomoco Development ApS m.fl.#Præjudiciel forelæggelse – det fælles merværdiafgiftssystem (moms) – direktiv 2006/112/EF – levering af grunde, hvorpå der udelukkende er opført fundamenter til beboelsesbygninger – kvalificering – artikel 12 – begreberne »byggegrund« og »bygning eller en del af en bygning« – kriteriet om den »første indflytning« i en bygning.#Sag C-594/23.

    judgment · DA · 7 November 2024

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  • A Bíróság ítélete (hetedik tanács), 2024. november 7.#Skatteministeriet kontra Lomoco Development ApS és társai.#Előzetes döntéshozatal – A hozzáadottérték‑adó (héa) közös rendszere – 2006/112/EK irányelv – Olyan földterület értékesítése, amelyen kizárólag lakáscélú építmények alapja található – Minősítés – 12. cikk – Az »építési telek« és az »épület vagy épületrész« fogalma – A lakóépület »első használatbavételének« kritériuma.#C-594/23. sz. ügy.

    judgment · HU · 7 November 2024

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  • Sentenza tal-Qorti tal-Ġustizzja (Is-Seba’ Awla) tas-7 ta’ Novembru 2024.#Skatteministeriet vs Lomoco Development ApS et.#Rinviju għal deċiżjoni preliminari – Sistema komuni ta’ taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Provvista ta’ artijiet li tinkludi esklużivament pedamenti ta’ strutturi residenzjali – Klassifikazzjoni – Artikolu 12 – Kunċetti ta’ ‘art għall-bini’ u ta’ ‘bini jew parti minn bini’ – Kriterju tal-‘ewwel okkupazzjoni’ ta’ bini.#Kawża C-594/23.

    judgment · MT · 7 November 2024

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  • Απόφαση του Δικαστηρίου (έβδομο τμήμα) της 7ης Νοεμβρίου 2024.#Skatteministeriet κατά Lomoco Development ApS κ.λπ.#Προδικαστική παραπομπή – Κοινό σύστημα φόρου προστιθέμενης αξίας (ΦΠΑ) – Οδηγία 2006/112/ΕΚ – Παράδοση γηπέδων επί των οποίων υφίστανται μόνον τα θεμέλια κτιρίων κατοικιών – Χαρακτηρισμός – Άρθρο 12 – Έννοιες των όρων “γήπεδα προς οικοδόμηση” και “κτίρια ή τμήματα κτιρίων” – Κριτήριο της “πρώτης εγκατάστασης” σε κτίριο.#Υπόθεση C-594/23.

    judgment · EL · 7 November 2024

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  • Judgment of the Court (Seventh Chamber) of 7 November 2024.#Skatteministeriet v Lomoco Development ApS and Others.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of ‘building land’ and ‘building or parts of a building’ – Criterion of the ‘first occupation’ of a building.#Case C-594/23.

    judgment · EN · 7 November 2024

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