Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques (C-299/20)
Legal context
European Union law
Implementing Regulation No 282/2011
10

Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques (C-299/20)

law://eu/cjeu/2020/c-299-20/para_10@2026-11-12

Key facts

Court: Court of Justice · First Chamber
Case: C-299/20 · ECLI:EU:C:2021:783
Decided: 30 Sept 2021
Procedure: Preliminary reference · referred by the Conseil d’État (Council of State, France)
Applicant: Icade Promotion SAS
Defendant: Ministère de l’Action et des Comptes publics
Rapporteur: R. Silva de Lapuerta
Advocate General: A. Rantos
Bench: 5 judges
J.-C. Bonichot, R. Silva de Lapuerta, L. Bay Larsen, C. Toader, M. Safjan
Language: French
Official: CURIA · EUR-Lex 62020CJ0299

Topics

Value added tax

History · 1 version

30 Sept 2021Reading

Judgment of 30 Sept 2021

10Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112 (OJ 2011 L 77, p. 1), as amended by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 (OJ 2013 L 284, p. 1) (‘Implementing Regulation No 282/2011’), provides in Article 13b thereof:‘For the application of [the VAT] Directive, the following shall be regarded as “immovable property”:…(b) any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;…’

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 2: VK and Others v BMW Bank GmbH and Others (C-38/21); Skatteministeriet v Lomoco Development ApS and Others (C-594/23)
Cites 10: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Direktsia "Obzhalvane i upravlenie na izpalnenieto"- Varna v Auto Nikolovi OOD (C-203/10); United Biscuits (Pension Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs (C-235/19); Council Implementing Regulation (EU) No 282/2011; Harry Mensing v Finanzamt Hamm (C-264/17); Council Implementing Regulation (EU) No 1042/2013; Staatssecretaris van Financiën v X BV (C-651/11); Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie (C-308/16); Woningstichting Maasdriel v Staatssecretaris van Financiën (C-543/11); Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques (C-299/20)