31The ratio legis of those provisions is the relative lack of added value generated by the sale of an old building. Even though it raises the concept of ‘economic activity’, within the meaning of Article 9 of the VAT Directive, the sale of a building following its first supply to a final consumer, which marks the end of the production process, does not generate any significant added value and must therefore, as a rule, be exempt (see, to that effect, judgment of 4 October 2001, ‘Goed Wonen’, C‑326/99, EU:C:2001:506, paragraph 52).
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