Court of Justice of the European Union · Judgment

C-308/16Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie

Decided: 2017-11-16
ECLI: ECLI:EU:C:2017:869
CELEX: 62016CJ0308
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 12(1) and (2) — Article 135(1)(j) — Taxable transactions — Exemption for the supply of buildings — Concept of ‘first occupation’ — Concept of ‘conversion’.

Interprets

EUR-Lex The Court

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

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

Verifiable trust signals

Six fixed blocks, one source per line
No sentence written by a language model
Engine version and read date on every answer
No customer data, no documents, no advice
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