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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.

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