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 persons would be constructed on the land, which involved the partial demolition of the warehouse. After the sale was completed, the developer asked the Danish tax authority whether the sale and a subsequent resale...