- 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.
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
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