Accept Refuse

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 61991CJ0020

Summary of the Judgment

Judgment of the Court (Third Chamber) of 6 May 1992.
Pieter de Jong v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad - Netherlands.
VAT assessment - Sixth VAT Directive.
Case C-20/91.




Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Taxable transactions ° Application of goods forming part of the assets of a business for private use of the taxable person ° Construction, in pursuit of business and for private occupation, of a dwelling on land bought and owned in a private capacity ° Only the building taxable

(Council Directive 77/388, Arts 5(6) and 11A(1)(b))


Article 5(6) of the Sixth Directive (77/388), which assimilates to a supply made for consideration the application for private use by a taxable person of goods forming part of the assets of his business where those goods gave rise to a right to deduct VAT, must be interpreted as meaning that, when a taxable person (a building contractor) acquires land solely for his private use but erects on that land in the pursuit of his business a dwelling for his own use, only the house, and not the land, is to be regarded for the purposes of that provision as having been applied for his private use. The basis of assessment will then, in accordance with Article 11A(1)(b), comprise solely the value of the building and not that of the land.