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Document 62016CA0308

Case C-308/16: Judgment of the Court (Second Chamber) of 16 November 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Kozuba Premium Selection sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Article 135(1)(j) — Taxable transactions — Exemption for the supply of buildings — Concept of ‘first occupation’ — Concept of ‘conversion’)

OJ C 22, 22.1.2018, p. 11–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

22.1.2018   

EN

Official Journal of the European Union

C 22/11


Judgment of the Court (Second Chamber) of 16 November 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Kozuba Premium Selection sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie

(Case C-308/16) (1)

((Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 12(1) and (2) - Article 135(1)(j) - Taxable transactions - Exemption for the supply of buildings - Concept of ‘first occupation’ - Concept of ‘conversion’))

(2018/C 022/14)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: Kozuba Premium Selection sp. z o.o.

Defendant: Dyrektor Izby Skarbowej w Warszawie

Operative part of the judgment

Articles 12(1)(a) and 135(1)(j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding a national law, such as that at issue in the main proceedings, which makes the VAT exemption on the supply of buildings subject to the condition that the first occupation thereof arises in the context of a taxable transaction. The same provisions must be interpreted as not precluding such a national law from making that exemption subject to the condition, in the case of the ‘upgrade’ of an existing building, that the costs incurred have not exceeded 30 % of the initial value thereof, provided that that concept of ‘upgrade’ is interpreted in the same way as that of ‘conversion’ in Article 12(2) of Directive 2006/112, namely as meaning that the building concerned must have been subject to substantial modifications intended to modify the use or alter considerably the conditions of occupation.


(1)  OJ C 335, 12.9.2016.


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