On February 2, 2018 the Vestre Landsret (the High Court of Western Denmark) lodged a request for a preliminary ruling with the Court of Justice of the European Union (CJEU) in the Case C-71/18, Skatteministeriet (Danish Ministry of Taxation) versus KPC Herning. The question referred for a preliminary ruling has been published in the Official Journal of the European Union of April 16, 2018.

Question referred for a preliminary ruling

Is it compatible with Article 135(1)(j), cf. Article 12(1)(a) and (2), read in conjunction with Article 135(1)(k), cf. Article 12(1)(b) and (3), of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax for a Member State, in circumstances such as those in the main proceedings, to consider a supply of land on which at the time of supply there is a building as a sale of building land subject to value added tax (VAT), when it is the parties’ intention that the building is to be demolished completely or partially in order to make room for a new building?

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