20Those provisions, in practice, make a distinction between old buildings, the sale of which is not, in principle, subject to VAT, and new buildings, the sale of which is subject to VAT, whether carried out in the context of an economic activity carried out on a permanent or occasional basis (see, to that effect, judgment of 4 September 2019, KPC Herning, C‑71/18, EU:C:2019:660, paragraph 56 and the case-law cited). Consequently, the supply, by a taxable person, of a building before its ‘first occupation’ is subject to taxation, whereas the supply of a building following its ‘first occupation’ to a final consumer is exempt.
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