55Moreover, Article 135(1)(j) of Directive 2006/112 provides for an exemption from VAT in favour of the supply of buildings, other than those referred to in Article 12(1)(a) thereof. The latter provision refers, for its part, to the supply of a building or part of a building and the land on which it stands, before its first occupation.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.