Case C-395/11: Judgment of the Court (First Chamber) of 13 December 2012 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid (Taxation — Sixth VAT Directive — Decision 2004/290/EC — Manner in which a Member State applies a derogating measure — Authorisation — Article 2, point (1) — ‘Construction work’ — Interpretation — Supplies of goods covered — Possibility for the derogating measure to be applied only in part — Restrictions)