On 4 September 2019, the Court of Justice of the European Union delivered an interesting judgment on a real estate transaction relating to the sale of land together with a building for which the parties had the intention of emolishing the building to make room for a new building. (DK: CJEU 4 September 2019, Case C-71/18, KPC Herning, ECLI:EU:C:2019:660.) Although this judgment is based on the specific facts of the case, the Court has provided some interesting guidance on the concept ‘building land’ and, more generally, the distinction between multiple or single supplies for Value Added Tax purposes.
Click here to read the full article that was published in Intertax 2020.