33As regards the argument that it is also necessary to take into consideration the common intention of the parties which, it is said, was to create a new building, it must be noted that the Court has already held that the declared intention of the parties concerning the VAT liability of a transaction must be taken into consideration, in the course of an overall assessment of the circumstances of a transaction, provided that it is supported by objective evidence (see, to that effect, Case 268/83 Rompelman [1985] ECR 655, paragraph 24, and Case C-444/10 Schriever [2011] ECR I-11071, paragraph 38).
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