Keywords
Summary

Keywords

Tax provisions — Harmonization of laws — Turnover tax — Common system of value added tax — Exemptions provided for by the Sixth Directive — Exemption for the supply of land which has not been built on other than building land — Meaning of building land — To be defined by the Member States — (Council Directive 77/388, Arts 4(3)(b) and 13B(h))

Summary

Article 13B(h) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes, which provides for tax exemption for the supply of land which has not been built on, excludes from tax exemption " building land as described in Article 4(3)(b)" . Since Article 4(3)(b) refers expressly to the Member States ' definitions of building land, it is for the Member States to define what land is to be regarded as being building land, for the purposes of the application both of Article 4(3)(b) and of Article 13B(h), in view of the reference made by the latter provision.

It therefore does not fall to the Court to specify what degree of improvement land which has not been built on must exhibit in order to be categorized as building land within the meaning of the directive.