Judgment_paragraph 25 · Gemeente Emmen v Belastingdienst Grote Ondernemingen (C-468/93)

25Lastly, whilst it is settled case-law that the exemptions provided for in Article 13 of the Sixth Directive have their own independent meaning in Community law (see Case C-453/93 Bulthuis-Griffioen [1995] ECR I-2341, paragraph 18) and, consequently, the Member States may not alter their content, in particular in laying down conditions of application, that cannot be so where the Council has specifically conferred the task of defining certain terms of an exemption on the Member States, provided always that they comply with the objective pursued by Article 13B(h) of the Sixth Directive, which seeks to exempt from tax only supplies of land which has not been built on and is not intended to support a building.

Gemeente Emmen v Belastingdienst Grote Ondernemingen (C-468/93)

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