GTL Summary:

This provision, Article 44, establishes the specific conditions under which land is considered 'vacant' and therefore qualifies for exemption from Value Added Tax. The text explicitly defines vacant land as a plot on which no buildings, whether completed or partially completed, are established. Furthermore, the land must also be free from any civil engineering works to meet this criterion. This clarification is critical for the real estate sector, ensuring a clear legal basis for determining the VAT treatment of land transactions. The supply of land meeting this precise definition is classified as an exempt supply.