H&I 2024/270
Makowit. Expropriation of agricultural land subject to VAT. Farmer is taxable person. Court of Justice
CJ 11-07-2024, C-182/23 (Uitspraak), m.nt. Emilia Sroka (Makowit)
- Instantie
Court of Justice of the European Union
- Datum
11 juli 2024
- Magistraten
N. Piçarra, N. Jääskinen, M. Gavalec
- Zaaknummer
C-182/23
- Conclusie
J. Kokott
- Noot
Emilia Sroka
- Roepnaam
Makowit
- JCDI
JCDI:ADS984159:1
- Vakgebied(en)
Omzetbelasting / Belastingplichtige en -schuldige
Omzetbelasting / Levering van goederen en diensten
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 11‑07‑2024
Beroepschrift, Court of Justice of the European Union, 22‑03‑2023
- Wetingang
Council Directive 2006/112/EC Article 2 paragraph 1 sub a, Article 14 paragraph 2 sub a
Essentie
Judgment of the Court of Justice in the case Makowit. Article 2(1)(a) of Council Directive 2006/112/EC, read in conjunction with Article 14(2)(a) thereof, must be interpreted as meaning that a transfer, by way of expropriation, of the ownership of parcels of agricultural land, against payment of compensation to the owner of that land, must be subject to VAT where that owner is a farmer who is a taxable person for VAT purposes and acting as such, even if he or she does not carry out any activity relating to the marketing of property and has not taken any steps ... Verder lezen? Log in om dit document te bekijken.