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Written by:
Bas Hollenberg


Advocate-General delivers opinion on VAT “self-supply” charge

On 15 October 2015, EU Court of Justice (CJEU) Advocate-General Mengozzi issued his opinion on the Dutch preliminary ruling VAT case C-128/14, Het Oudeland Beheer. The case concerns the calculation of a “self-supply” charge applying when a building is taken into use, to make a mixture of taxable and exempt supplies. Unlike the Dutch Revenue, the Advocate-General considers that the future rental payments due over the term of the lease should be included in this charge.

– Opinion: FR (several EU languages available, not EN)

Source and copyright CFE

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