ECJ rules that Danish tax authority must treat transfer of land with an old building as VAT exempt even if planned to be demolished

A 4 September 2019 judgment of the Court of Justice of the European Union (CJEU) has been published regarding the VAT treatment of land with an old building in cases where the building is to be demolished.

Source: Orbitax

  • The case can be found HERE
  • A comparison of this case with earlier ECJ case law, can be found HERE