Court of Justice (Second Chamber) 16 November 2017, C-308/16 (Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie.)

JUDGMENT OF THE COURT (Second Chamber) 16 November 2017 ( *1 ) (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Article 135(1)(j) — Taxable transactions — Exemption for the supply of buildings — Concept of ‘first occupation’ — Concept of ‘conversion’) In Case C‑308/16, REQUEST for a preliminary ruling under