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ECJ - Recent Developments in Value Added Tax

1. Aufl. 2014

ISBN: 978-3-7073-2753-3

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ECJ - Recent Developments in Value Added Tax (1. Auflage)

S. 291I. Introduction and List of Cases

This paper analyses some recent decisions of the Court of Justice of the European Union (hereinafter, CJEU) on VAT exemptions. A particular emphasis is put on exemptions for immovable property, while ‘financial exemptions’ (to be intended as ‘exemptions for the financial and insurance sectors’) are not considered.

During the relevant period, the following judgments have been selected and listed by topic:

  • Immovable property

    C-532/11 (Susanne Leichenich): Leasing or letting of immovable properties – Leasing of a houseboat used for the permanent operation of a restaurant-discotheque

    C-326/11 (J.J. Komen): Exemption for supplies of buildings and of the land on which they stand – Supply of a building undergoing work with a view to the creation of a new building by transformation

    Case C-543/11 (Woningstichting Maasdriel): Exemption for the supply of land which has not been built on vs supply of building land – Demolition work for the purposes of future construction

    C-259/11 DTZ (Zadelhoff): Transfer of company shares also entailing the transfer of the ownership of immovable property held by such companies

  • Medical care and closely related activities

    C-91/12 (PFC C...

ECJ - Recent Developments in Value Added Tax

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