VAT treatment of conveyances of buildings and the land on which they stand : (ECJ, C-400/98 Finanzamt Goslar v. Brigitte Breitsohl, 8 June 2000)

Type

Journal

Author

Steenwinckel, J. van; Theissen, A.

Published Date

February 1, 2001

Issue

International VAT Monitor 2001 (Volume 12), No. 1

In the light of the ECJ case law, this article describes the VAT regime of conveyances of buildings and the land on which they stand.