Momsmæssig behandling af byggegrunde: Er dansk praksis i overensstemmelse med EU-Domstolens praksis?

Klara Grønne Leth

Studenteropgave: Kandidatafhandlinger


The topic for this thesis is to analyze if the Danish practice is in consistence with the practice of the European Court of Justice and the European Union VAT system, when looking at building land from a VAT perspective. In article 12 of the Directive it states that Member States may charge taxable persons VAT on transactions regarding the supply of building land. It also states that it is up to the Member states to define what should be understood as building land.
The Danish Tax Administration came with a control signal in January 2017 whose purpose was to specify what is implicit with building land from a VAT perspective, because practice has not been clear since the introduction of VAT on the sale of building land in 2011. The European Court of Justice has several times considered the interpretation of building land, but despite this there exists an uncertainty in the Danish practice regarding the interpretation of building land.
The European Case Law has stated that when assessing whether a transaction concerns the sale of building land, all circumstances must be considered. They state that the intentions of the parties has to be considered, provided that they are supported by objective evidence. The European Court of Justice has from their many rulings made it clear which factors should be considered important, when assessing whether a transaction is to be considered as building land.
This thesis will use the legal dogmatic method to apply the European Case Law to account for the Danish administrative practice, and then analyze whether the Danish administrative practice is in consistence with the European Case Law. The analysis will be based on rulings provided by the Danish Tax Council, where they consider the interpretation of building land and how it should be treated from a VAT perspective.
The thesis concludes that the Danish administrative practice in general is not in accordance with the European Case Law and the use of the factors they have made clear should be considered important in relation to the interpretation of building land.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider80