Request for a preliminary ruling from the Korkein hallinto-oikeus in the case A.

Is Article 2(1)(c), in conjunction with Article 24(1) of Council Directive 2006/112/EC on the common system of value added tax, to be interpreted as meaning that demolition services carried out by a company whose business includes the supply of demolition services, is one single transaction where, under the terms of the contract between the it and the client, the demolition company is required to remove the demolition waste and where the demolition company may, if the demolition waste contains metal scrap, sell it to companies which buy recyclable scrap metal?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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