Keywords

• Directive 2006/112/EC
• Direct effect.
• Value added tax
• Articles 62, 63, 65, 73 and 80
• Establishment by natural persons of a building right in favour of a company in exchange for construction services by that company for those persons
• Barter contract
• VAT on construction services
• Chargeable event
• When chargeable
• Whether both taxable transactions and exempt transactions are covered by the concept of a chargeable event
• Payment on account of the entire consideration
• Payment on account
• Basis of assessment for a transaction in the event of consideration in the form of goods or services