Court of Justice 12 September 2012, C‑395/11 (BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid.)

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European Union · · · Cited by 2 · 12-09-2012

OPINION OF ADVOCATE GENERAL MENGOZZI delivered on 12 September 2012 ( 1 ) Case C-395/11 BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid (Reference for a preliminary ruling from the Bundesfinanzhof (Federal Republic of Germany)) ‛Taxation — Value added tax — Right of a Member State, authorised to apply a derogating measure, to make use of it in part — Definition of ‘construction work’’ I –

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