Articles 63 and 65 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in circumstances such as those of the case in the main proceedings, where a building right is established in favour of a company with a view to the construction of a building of which it is to own 75 % of the total built area, in consideration for the construction of the remaining 25 %, which that company undertakes to deliver in a fully completed state to the persons who established that building right, they do not preclude the value added tax on the supply of the construction services from becoming charg ...[+++]eable from the moment the building right is established, that is to say before those services are supplied, in so far as, when that right was established, all the relevant elements of that future supply of services are already known and therefore, in particular, the services at issue are designated in detail, and the value of that right may be expressed in financial terms, which it is for the referring court to ascertain.

Articles 63 and 65 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in circumstances such as those of the main proceedings, where building rights are established in favour of a company to erect a building, by way of consideration for construction services of certain real property which that company has undertaken to deliver on a turn-key basis to the persons who established those building rights, those provisions do not preclude the VAT on those construction services from becoming chargeable as from the moment when those building rights are established, that ...[+++] is to say, before those services are performed, provided that, at the time those rights are established, all the relevant information concerning that future supply of services is already known and, therefore, in particular, the services in question are precisely identified, and the value of those rights may be expressed in monetary terms, which it is for the national court to verify.

if a farmer does not declare all area required for the purpose of activating the set-aside entitlements at his disposal but declares, at the same time, an area for the activation of other entitlements, an area corresponding to the non-declared set-aside entitlements shall be considered as declared as set-aside area;

if a farmer does not declare all his area for the purposes of activating the set-aside entitlements at his disposal but declares, at the same time, a corresponding area for the activation of other entitlements, that area shall be considered as having been declared as set-aside areas and not determined for the purposes of the crop group referred to in Article 49(1)(a);

Mr. Fentie: First, let me categorically say that the Yukon government cannot expropriate selected settlement land in the Yukon; these are called Settlement A land, which includes surface and subsurface rights, and Settlement B land, which includes surface rights.

THIS CATEGORY DOES NOT INCLUDE LOANS SECURED BY MORTGAGES BUT IT DOES INCLUDE RIGHTS OF USUFRUCT , EASEMENT AND BUILDING RIGHTS .