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Document 62018CN0071
Case C-71/18: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 2 February 2018 — Skatteministeriet (Danish Ministry of Taxation) v KPC Herning
Case C-71/18: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 2 February 2018 — Skatteministeriet (Danish Ministry of Taxation) v KPC Herning
Case C-71/18: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 2 February 2018 — Skatteministeriet (Danish Ministry of Taxation) v KPC Herning
OJ C 134, 16.4.2018, p. 16–16
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 02/02/2018
- Date lodged:
- 02/02/2018
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Danish
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
-
- Submits a preliminary question about 32006L0112 article 12 paragraph 1 point (a)
- Submits a preliminary question about 32006L0112 article 12 paragraph 1 point (b)
- Submits a preliminary question about 32006L0112 article 12 paragraph 2
- Submits a preliminary question about 32006L0112 article 12 paragraph 3
- Submits a preliminary question about 32006L0112 article 135 paragraph 1 point (j)
- Submits a preliminary question about 32006L0112 article 135 paragraph 1 point (k)
- Link
|
16.4.2018 |
EN |
Official Journal of the European Union |
C 134/16 |
Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 2 February 2018 — Skatteministeriet (Danish Ministry of Taxation) v KPC Herning
(Case C-71/18)
(2018/C 134/21)
Language of the case: Danish
Referring court
Vestre Landsret
Parties to the main proceedings
Applicant: Skatteministeriet (Danish Ministry of Taxation)
Defendant: KPC Herning
Question referred
Is it compatible with Article 135(1)(j), cf. Article 12(1)(a) and (2), read in conjunction with Article 135(1)(k), cf. Article 12(1)(b) and (3), of the VAT Directive (1) for a Member State, in circumstances such as those in the main proceedings, to consider a supply of land on which at the time of supply there is a building as a sale of building land subject to value added tax (VAT), when it is the parties’ intention that the building is to be demolished completely or partially in order to make room for a new building?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
