Member States may provide that, in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person for whom the VAT on the purchase was not deductible, the taxable amount shall be the difference between the selling price and the purchase price.
Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 3 · Provisions common to Sections 1 and 2 › Article 392
Article 392
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