45It follows from that, in particular, that while Article 12(2) of the VAT Directive allows Member States to lay down the detailed rules for the application to conversions of buildings of the criteria referred to in Article 12(1)(a), as regards, inter alia, the supply of a building made before its first occupation, that provision cannot however be interpreted as meaning that Member States have a discretion that allows them to alter the concept of ‘first occupation’ itself in their national laws, without harming the effectiveness of that exemption.
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