Article 137 › 1

Member States may allow taxable persons a right of option for taxation in respect of the following transactions: (a) the financial transactions referred to in points (b) to (g) of Article 135(1); (b) the supply of a building or of parts thereof, and of the land on which the building stands, other than the supply referred to in point (a) of Article 12(1); (c) the supply of land which has not been built on other than the supply of building land referred to in point (b) of Article 12(1); (d) the leasing or letting of immovable property.

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05