Kozuba Premium Selection sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie

European Union – Value added tax. Articles 12(1) and (2) and 135(1)(j) of Council Directive (EC) 2006/112 should be interpreted as precluding a national law, such as that at issue in the main proceedings, which made the VAT exemption on the supply of buildings subject to the condition that the first occupation thereof arose in the context of a taxable transaction. However, the Court of Justice of the European Union held that the same provisions should be interpreted as not precluding such a national law from making that exemption subject to the condition, in the case of the 'upgrade' of an existing building, that the costs incurred had not exceeded 30% of the initial value thereof, provided that that concept of 'upgrade' was interpreted in the same way as that of 'conversion' in art 12(2) of that directive.

Category: