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JJ Komen en Zonen Beheer Heerhugoward BV v Staatssecretaris van Financiën

In JJ Komen en Zonen Beheer Heerhugoward BV v Staatssecretaris van Financiën (Case C-326/11) the CJEU held that exemption under Article 13B(g) of the Sixth Directive ‘covers a supply of immovable property consisting of a plot of land and an old building undergoing transformation into a new building such as that in issue in the main proceedings where at the time of that supply the old building had only undergone partial demolition work and was at least in part still used as such’.

Why it matters: Article 13B(g) of the EC Sixth VAT Directive exempts ‘the supply of buildings or parts thereof and of the land on which they stand other than as described in Article 4(3)(b)’. The CJEU held that the transactions which were the subject of this Netherlands case qualified for exemption under this provision.

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