CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land - Intertax View CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land by - Intertax CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land 48 2

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 demolishing 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.

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