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Court of Justice of the European Union · Judgment

C‑326/11J.J. Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën

Decided
2012-07-12
ECLI
ECLI:EU:C:2012:461
CELEX
62011CJ0326
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive — Article 13B(g), read in conjunction with Article 4(3)(a) — Supply of buildings and land upon which they stand — Supply of a building undergoing work with the view to the creation of a new building by transformation — Continuation and completion of the work by the purchaser after the supply — Exemption from VAT.

Interprets

    EUR-LexThe 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.

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