The breakdown by rate of VAT shall be applied to the following categories, if subject to non-deductible VAT: ... - improved and unimproved building land, as defined in Article 4 (3)(b) of Directive 77/388/EEC, ... carried out in the territory referred to in Article 3 of Directive 77/388/EEC in respect of the Member State concerned.
Hea teada
Article 4 (3) of Directive 77/388/EEC: Member States may also treat as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in paragraph 2 and in particular one of the following: (a) the supply before first occupation of buildings or parts of buildings and the land on which they stand; ... (b) the supply of building land. „Building land“ shall mean any unimproved or improved land defined as such by the Member States.
