(c)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
the supply of land which has not been built on other than the supply of building land referred to in point (b) of Article 12(1);
← (b) · All articles · (d) →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.