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Taxonomy tags

•  Exemptions - Exemptions without deductions - Immovable property

Info

• Referral date: 24-10-2011
• Show case reference
• Ruling date: 17-01-2013
• AG: Wahl

References in this case

• C-29/08 - SKF

• C-326/11 - J.J. Komen en Zonen Beheer Heerhugowaard

• C-461/08 - Don Bosco Onroerend Goed

• C-468/93 - Gemeente Emmen v Belastingdienst Grote Ondernemingen

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EU tax law WEB Woningstichting Maasdriel - C-543/11

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 24 October 2011 — Woningstichting Maasdriel, other party: Staatssecretaris van Financiën

(Case C-543/11)

2012/C 25/56

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Woningstichting Maasdriel

Other party: Staatssecretaris van Financiën

Question referred

Must Article 135(1)(k) of the VAT Directive 2006, (1) in conjunction with Article 12(1) and (3) of that directive, be interpreted as precluding in all cases the exemption from VAT of the supply of land which has not been built on which has come into existence by the demolition of existing buildings thereon, demolition which was carried out with a view to the construction of new buildings?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).