Article 392 Directive 2006/112/EC
Provisions common to Sections 1 and 2
Title XIII · Derogations › Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 3 · Provisions common to Sections 1 and 2
Open in the compendium2 cases ↓
Text of Article 392
Member States may provide that, in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person for whom the VAT on the purchase was not deductible, the taxable amount shall be the difference between the selling price and the purchase price.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 392: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 392 of Directive 2006/112/EC, most recent first.
- C-191/21 Ministère de l’Économie, des Finances et de la Relance Order · 10 February 2022 · France
- C-299/20 Icade Promotion Judgment · 30 September 2021 · France