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World Journal of VAT/GST Law Volume 2, 2013 - Issue 1
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Original Articles

On the meaning of the term ‘construction work’ and on VAT harmonisation in the EU

Case C-395/11 BLV Wohn- und Gewerbebau GmbH, Judgment of 13 December 2012

Roland Ismer Professor Ismer holds the Chair for tax law and public law at the University of Erlangen-Nuremberg, Germany.
&
Daniela Endres Ms Endres is a Research Associate and doctoral candidate at the University of Erlangen-Nuremberg, Germany.
Pages 65-72 | Published online: 07 May 2015

  • para 13b(1)(4) and the second sentence of para 13b(2) of the German Law on turnover tax (UStG).
  • Case C-431/04 Massachusetts Institute of Technology [2006] ECR I-4089, para 17.
  • Joined Cases C-497/09, C-499/09, C-501/09 and C-502/09 Bog and Others [2011] ECR I-1457.
  • ibid, para 84; Case C-540/09 Skandinaviska Enskilda Banken [2011] ECR I-1509, para 20.
  • Case C-384/01 Commission v France [2003] ECR I-4395, para 28.
  • Case C-395/11 BLV [2012] ECR 0000, Opinion of AG Mengozzi, 12 September 2012.
  • ibid, para 84.
  • Finanzgericht (Regional Tax Court) of Muenster 1 September 2010, 5 K 3000/08 U, EFG 2011, 278; Bundesfinanzhof (Federal Fiscal Court) 30 June 2011, V R 37/10, BStBl II 2011, 842.
  • Ben Terra and Julie Kajus, A Guide to the European VAT Directives 2012 (IBFD, 2012) vol 1, 264 ff.
  • ibid, 802 ff.
  • 11 Case 283/81 CILFIT [1982] ECR-3415, para 16.
  • 12 VAT Guidelines (Umsatzsteueranwendungserlass), s 13b.3 para 1, sentence 2.
  • Holger Stadie, ‘Commentary to § 13b UStG’ in Günter Rau, Erich Dürrwächter et al (eds), Umsatzsteuergesetz (Otto Schmidt Verlag, looseleaf, December 2012), marg no 385.

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