In Kozuba Premium Selection sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie (Case C-308/16) (16 November 2017) the CJEU found that a Polish provision which made the VAT exemption on the supply of buildings subject to the condition that their first occupation arose in the context of a taxable transaction was contrary to EU law.
Kozuba a Polish company acquired a building which it extensively refurbished spending 55% of the initial value of the building. It was used as a show home until it was sold to a third party. Under Polish law the exemption of the Principal VAT Directive Art 135(1)(j) does not apply to a transfer of an existing building which has been used by its owner for its own commercial purposes on the ground that such use cannot be classified as ‘first occupation’. In addition ...
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In Kozuba Premium Selection sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie (Case C-308/16) (16 November 2017) the CJEU found that a Polish provision which made the VAT exemption on the supply of buildings subject to the condition that their first occupation arose in the context of a taxable transaction was contrary to EU law.
Kozuba a Polish company acquired a building which it extensively refurbished spending 55% of the initial value of the building. It was used as a show home until it was sold to a third party. Under Polish law the exemption of the Principal VAT Directive Art 135(1)(j) does not apply to a transfer of an existing building which has been used by its owner for its own commercial purposes on the ground that such use cannot be classified as ‘first occupation’. In addition ...
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