30Article 12(1)(a) of the VAT Directive refers to the supply of a building or a part of a building and the land on which its stand, made before its first occupation. Thus, those provisions, read together, make a distinction between old and new buildings, the sale of an old building not being, as a rule, subject to VAT (see, to that effect, judgment of 12 July 2012, J.J. Komen en Zonen Beheer Heerhugowaard, C‑326/11, EU:C:2012:461, paragraph 21).
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