VATcodexEU VAT case law · Court of Justice and General Court

Article 12 Directive 2006/112/EC

Taxable persons

Title III · Taxable persons

Open in the compendium44 cases ↓

Before 1 January 2007: Article 4 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 12

1.Member States may regard as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in the second subparagraph of Article 9(1) and in particular one of the following transactions:

(a)the supply, before first occupation, of a building or parts of a building and of the land on which the building stands;

(b)the supply of building land.

2.For the purposes of paragraph 1(a), ‘building’ shall mean any structure fixed to or in the ground.

Member States may lay down the detailed rules for applying the criterion referred to in paragraph 1(a) to conversions of buildings and may determine what is meant by ‘the land on which a building stands’.

Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply, or the period elapsing between the date of first occupation and the date of subsequent supply, provided that those periods do not exceed five years and two years respectively.

3.For the purposes of paragraph 1(b), ‘building land’ shall mean any unimproved or improved land defined as such by the Member States.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 12: 44 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 12 of Directive 2006/112/EC, most recent first.

  1. C-594/23 Lomoco Development and Others Judgment · 7 November 2024 · Denmark · cites Article 12(1), (1)(a), (1)(b), (2), (3)
  2. C-243/23 Drebers Judgment · 12 September 2024 · Belgium · cites Article 12(1), (1)(a), (2)
  3. C-107/23 PPU Lin Judgment · 24 July 2023 · cites Article 12(1)
  4. C-239/22 État belge and Promo 54 Judgment · 9 March 2023 · Belgium · cites Article 12(1), (1)(a), (2)
  5. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
  6. C-191/21 Ministère de l’Économie, des Finances et de la Relance Order · 10 February 2022 · France · cites Article 12(3)
  7. C-299/20 Icade Promotion Judgment · 30 September 2021 · France · cites Article 12(1), (1)(a), (2), (3)
  8. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Sweden · cites Article 12(1)(a)
  9. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Opinion · 12 November 2020 · Poland · cites Article 12(3)
  10. C-71/18 KPC Herning Judgment · 4 September 2019 · Denmark · cites Article 12(1)(a), (1)(b), (2), (3)
  11. C-421/17 Polfarmex Judgment · 13 June 2018 · Poland · cites Article 12(1), (1)(a), (2)
  12. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania · cites Article 12(1), (1)(b), (3)
  13. C-251/16 Cussens and Others Judgment · 22 November 2017 · Ireland · cites Article 4(3), 4(3)(a) of the Sixth Directive
  14. C-308/16 Kozuba Premium Selection Judgment · 16 November 2017 · Poland · cites Article 12(1), (1)(a), (2)
  15. C-392/16 Marcu Judgment · 6 July 2017 · Romania · cites Article 12(1), (1)(a), (1)(b)
  16. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain · cites Article 4(3), 4(3)(a), 4(3)(b) of the Sixth Directive
  17. C-622/11 Pactor Vastgoed Judgment · 10 October 2013 · Netherlands · cites Article 4(3) of the Sixth Directive
  18. C-62/12 Kostov Judgment · 13 June 2013 · Bulgaria · cites Article 12(1)
  19. C-86/11 Commission v United Kingdom Judgment · 25 April 2013 · United Kingdom
  20. C-74/11 Commission v Finland Judgment · 25 April 2013 · Finland
  21. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
  22. C-95/11 Commission v Denmark Judgment · 25 April 2013 · Denmark
  23. C-85/11 Commission v Ireland Judgment · 9 April 2013 · Ireland
  24. C-543/11 Woningstichting Maasdriel Judgment · 17 January 2013 · Netherlands · cites Article 12(1), (1)(b), (3)
  25. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 4(3)(b) of the Sixth Directive
  26. C-395/11 BLV Wohn- und Gewerbebau Opinion · 12 September 2012 · Germany · cites Article 4(3)(a) of the Sixth Directive
  27. C-326/11 J.J. Komen en Zonen Beheer Heerhugowaard Judgment · 12 July 2012 · Netherlands · cites Article 4(3)(a), 4(3)(b) of the Sixth Directive
  28. C-621/10 Balkan and Sea Properties and Provadinvest Judgment · 26 April 2012 · Bulgaria · cites Article 12(1), (1)(a), (1)(b), (2), (3)
  29. C-180/10 Słaby and Others Judgment · 15 September 2011 · Poland · cites Article 12(1), (3)
  30. C-97/09 Schmelz Judgment · 26 October 2010 · Austria
  31. C-461/08 Don Bosco Onroerend Goed Judgment · 19 November 2009 · Netherlands · cites Article 4(3), 4(3)(a), 4(3)(b) of the Sixth Directive
  32. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 4(3) of the Sixth Directive
  33. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 4(3), 4(3)(a) of the Sixth Directive
  34. C-428/02 Fonden Marselisborg Lystbådehavn Opinion · 14 October 2004 · Denmark · cites Article 4(3)(a), 4(3)(b) of the Sixth Directive
  35. C-68/03 Lipjes Judgment · 27 May 2004 · Netherlands · cites Article 4(3) of the Sixth Directive
  36. C-315/00 Maierhofer Judgment · 16 January 2003 · Germany · cites Article 4(3), 4(3)(a), 4(3)(b) of the Sixth Directive
  37. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 4(3)(b) of the Sixth Directive
  38. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 4(3), 4(3)(a), 4(3)(b) of the Sixth Directive
  39. C-136/97 Norbury Developments Judgment · 29 April 1999 · United Kingdom · cites Article 4(3), 4(3)(a), 4(3)(b) of the Sixth Directive
  40. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 4(3) of the Sixth Directive
  41. C-468/93 Gemeente Emmen Judgment · 28 March 1996 · Netherlands · cites Article 4(3), 4(3)(a), 4(3)(b) of the Sixth Directive
  42. C-63/92 Lubbock Fine Judgment · 15 December 1993 · United Kingdom · cites Article 4(3), 4(3)(a), 4(3)(b) of the Sixth Directive
  43. C-208/91 Beaulande Opinion · 17 September 1992 · France · cites Article 4(3), 4(3)(b) of the Sixth Directive
  44. C-73/85 Kerrutt Opinion · 22 April 1986 · Germany · cites Article 4(3), 4(3)(a), 4(3)(b) of the Sixth Directive