Court of Justice of the European Union · Judgment
C‑92/13Gemeente ‘s-Hertogenbosch v Staatssecretaris van Financiën
- Decided
- 2014-09-10
- ECLI
- ECLI:EU:C:2014:2188
- CELEX
- 62013CJ0092
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Sixth VAT Directive — Article 5(7)(a) — Taxable transactions — ‘Supplies made for consideration’ — First occupation by a municipal authority of premises built for it on land belonging to it — Activities engaged in as a public authority and as a taxable person.
Interprets
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
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- Engine version and read date on every answer
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