31To ensure compliance with the principle of fiscal neutrality, a fundamental principle of the common system of VAT, which precludes treating similar supplies of goods, which are thus in competition with each other, differently for VAT purposes and precludes economic operators who carry out the same activities from being treated differently as far as the levying of VAT is concerned (Case C-29/08 SKF [2009] ECR I-10413, paragraph 67 and the case-law cited), it is therefore necessary that all land which has not been built on, and which is intended to support a building and, therefore, intended to be built on, be covered by that national definition.
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