Sinteza hotărârilor în materie fiscală pronunțate de Curtea de Justiție a Uniunii Europene în perioada noiembrie-decembrie 2024
Summary of fiscal rulings issued by the Court of Justice of the European Union in the period November-December 2024

Summary/Abstract: The Court of Justice of the European Union issued a judgment on November 7, 2024, in case C-594/23, following a request for a preliminary ruling from Vestre Landsret (Western Regional Court of Appeal, Denmark). The case involved Skatteministeriet v. Lomoco Development ApS, Holm Invest Aalborg A/S, I/S Nordre Strandvej Sæby, and Strandkanten Sæby ApS. The judgment addressed the common system of value-added tax (VAT) under Directive 2006/112/EC, specifically focusing on the supply of land with building foundations intended for housing. Key concepts discussed included "buildable land," "building or parts of a building," and the "first occupation" criterion.

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