H&I 2025/120:Grzera. VAT liability for the sale of agricultural land from personal assets for residential development with use of an agent. Court of Justice

H&I 2025/120

Grzera. VAT liability for the sale of agricultural land from personal assets for residential development with use of an agent. Court of Justice

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the Court of Justice in the case Grzera. Article 9(1) of Council Directive 2006/112/EC must be interpreted as meaning that a person who transfers land which was initially part of his or her personal assets by entrusting the preparation of the sale to a professional trader who, as that person’s agent, takes active steps to market the property by mobilising, for the purposes of that sale, resources similar to those deployed by producers, traders or persons supplying services within the meaning of that provision, may be regarded as a taxable person subject to value added ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.