OrbitaxCJEU Holds Danish Tax Authority Must Treat Transfer of Land with an Old Building as VAT Exempt Even if Planned to be Demolished
|Approved Changes|Denmark-European Union
A 4 September 2019 judgment of the Court of Justice of the European Union (CJEU) has been published regarding the VAT treatment of land with an old building in cases where the building is to be demolished. The case involved the sale of land that included an existing fully operational warehouse. The sale was subject to certain conditions under contract, including that social housing for young p…
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