Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Kozuba Premium Selection.
Must Article 135(1)(j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax be interpreted as precluding a national provision of 11 March 2004 under which the supply of buildings, civil engineering works or parts thereof is exempt from VAT save where:
(a) the supply is made within the framework of the first occupation or prior to the first occupation,
(b) the period between the first occupation and the supply of the building, civil engineering works or parts thereof was shorter than 2 years, insofar as point 14 of Article 2 of the Law on VAT defines first occupation as release for use of buildings, civil engineering works or parts thereof, in performance of taxable activities, to the first customer or user, following their:
(a) erection or
(b) upgrade, if the expenditure incurred for the upgrade, as defined in the regulations on income tax, constituted at least
30 % of the initial value?
0