46It should be noted at the outset that, since the case at issue in the main proceedings concerns the supply of a building or a part of a building and the land on which it stands ‘before first occupation’ as envisaged in Article 4(3)(a) of the Sixth Directive, the exemption granted by German law cannot be based on Article 13B(g) of the Sixth Directive, and neither, therefore, can the right to opt for taxation be based on Article 13C of the directive.
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