C-191/21Ministre de l’Économie, des Finances et de la Relance v Les Anges d’Eux SARL and Others

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for the purpose of resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.

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