Judgment of the Court (Seventh Chamber) of 7 November 2024.#Skatteministeriet v Lomoco Development ApS and Others.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of ‘building land’ and ‘building or parts of a building’ – Criterion of the ‘first occupation’ of a building.#Case C-594/23.