European Union Gazettes ECJ Preliminary Ruling on Danish VAT Rules for Land Supplies

The European Union Official Gazette Jan. 6 published the European Court of Justice (ECJ) preliminary ruling for Case No. C-594/23, clarifying Danish VAT rules for land supplies. The taxpayer divided a camping site into plots, had utilities connected and foundations laid, and transferred ownership to a company that sold the land. Residential housing was constructed on most of the plots. The Danish tax authorities found that the taxpayer was subject to VAT for supplying plots with foundations on the grounds that the plots constituted “building land” subject to VAT. Upon request for a preliminary ruling, the ECJ held that EU ...