Don Bosco Onroerend Goed. Supply and demolition form a single transaction. Supply land that has not been built on. ECJ (comments by Swinkels)

According to the ECJ, the supply of a plot of land occupied by buildings must be treated for VAT purposes as the supply of land which has not been built on if the supplier and customer have agreed that the buildings are to be demolished by the supplier and, at the time of transfer of title to the property, the demolition process has already begun.