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Roadtrip through ECJ Cases – Focus on ”VAT liability shifted to the customer in case of immovable property and related works” (art. 199(1) of EU VAT Dir. 2006/112/EC

Relevant article in the EU VAT Directive

Article 199(1)(a) and (g)
1. Member States may provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:

(a) the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property, as well as the handing over of construction works regarded as a supply of goods pursuant to Article 14(3);

(g) the supply of immovable property sold by a judgment debtor in a compulsory sale procedure.

ECJ Cases – Decided



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