El concepto de primera ocupación en la rehabilitación de edificacionesstjue de 9 de marzo de 2023, c-239/22 {belgian stateand promo 54)
- 1 Profesor Ayudante Doctor de la UCM (España)
ISSN: 0214-6010
Datum der Publikation: 2023
Nummer: 141
Seiten: 243-250
Art: Artikel
Andere Publikationen in: Revista técnica tributaria
Zusammenfassung
The Court of Justice establishes that, in so far as the Member State has not made use by means of interna! provisions of the option to lay down detailed rules for applying the criterion of first occupation to conversions of buildings, given by the Article 12(2) of the VAT Directive, sorne substantial conversions of buildings should be subject to VAT.