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Court of Justice of the European Union · Judgment

C-71/18Skatteministeriet v KPC Herning

Decided
2019-09-04
ECLI
ECLI:EU:C:2019:660
CELEX
62018CJ0071
Finality
Final, the decision cannot be appealed

The court's own keywords

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 supply — Classification — Articles 12 and 135 — Concept of ‘building land’ — Concept of ‘building’ — Assessment of the economic and commercial reality — Evaluation of objective evidence — Intention of the parties.

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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