- ECJ delivered a preliminary decision on Danish VAT for land supplies
- Taxpayer divided a camping site into separate plots, installed utilities, and transferred ownership to a company
- Danish tax authorities assessed VAT on supply of plots with foundations
- Taxpayer contested this classification and requested a preliminary ruling
- ECJ interpreted EU Directive 2006/112/EC and determined that land with residential foundations qualifies as “building land” under VAT directive
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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