Judgment_paragraph 21 · État belge and Promo 54 v Promo 54 and État belge (C-239/22)

21The ratio legis of those provisions is the relative lack of added value generated by the sale of an old building. Indeed, 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 (judgment of 4 September 2019, KPC Herning, C‑71/18, EU:C:2019:660, paragraph 57 and the case-law cited).

État belge and Promo 54 v Promo 54 and État belge (C-239/22)

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