Private use building
Private use building
- 1992
- Estates Gazette Case Summaries 1992 EGCS 95(1) (11 July 1992) .
"de Jong v Staatssecretaris van Financien (Case no C-20/91)", European Court of Justice 6 May 1992, which concerned VAT on the purchase of land for a house built for personal use. The court held that the land and house were to be distinguished for VAT purposes.
NETHERLANDS
PRIVATE HOUSE
SIXTH DIRECTIVE
VALUE ADDED TAX
"de Jong v Staatssecretaris van Financien (Case no C-20/91)", European Court of Justice 6 May 1992, which concerned VAT on the purchase of land for a house built for personal use. The court held that the land and house were to be distinguished for VAT purposes.
NETHERLANDS
PRIVATE HOUSE
SIXTH DIRECTIVE
VALUE ADDED TAX