Court of Justice of the European Union · Judgment

C-299/20Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques

Decided: 2021-09-30
ECLI: ECLI:EU:C:2021:783
CELEX: 62020CJ0299
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.

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EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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