Comments on ECJ C-182/23: VAT Exemption for Land Expropriation by Public Authorities in EU Countries

The European Court of Justice (ECJ) has provided clarification on how Value Added Tax (VAT) applies to the expropriation of land. The ruling states that when a property is expropriated by a public authority, the transaction is not subject to VAT as it does not constitute a supply of goods or services. This decision will impact how VAT is applied in cases of land expropriation in European Union countries.

Source: grantthornton.nl

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See also

• C-182/23 (Makowit) – Decision – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT

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• VATupdate.com – Your FREE source of information on ECJ VAT Cases

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.