H&I 2024/88
Feudi di San Gregorio Aziende Agricole. Threshold for status of taxable person. VAT deduction. Court of Justice
CJ 07-03-2024, C-341/22 (Uitspraak), m.nt. Madeleine Merkx (Feudi di San Gregorio Aziende Agricole)
- Instantie
Court of Justice of the European Union
- Datum
7 maart 2024
- Magistraten
K. Jürimäe, K. Lenaerts, N. Piçarra, N. Jääskinen, M. Gavalec
- Zaaknummer
C-341/22
- Conclusie
Collins
- Noot
Madeleine Merkx
- Roepnaam
Feudi di San Gregorio Aziende Agricole
- JCDI
JCDI:ADS957383:1
- Vakgebied(en)
Omzetbelasting / Aftrek en teruggaaf
Omzetbelasting / Belastingplichtige en -schuldige
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 07‑03‑2024
Conclusie, Court of Justice of the European Union, 28‑09‑2023
Beroepschrift, Court of Justice of the European Union, 25‑05‑2022
- Wetingang
Council Directive 2006/112/EC Article 9 paragraph 1, Article 167
Essentie
Judgment of the Court of Justice in the case Feudi di San Gregorio Aziende Agricole. Article 9(1) of Council Directive 2006/112/EC must be interpreted as meaning that it may not lead to a person being denied the status of taxable person for VAT where that person, during a given tax period, carries out transactions that are subject to VAT and the economic value of which does not reach the threshold prescribed by national legislation, which corresponds to the return that can reasonably be expected from the assets held by that person. Article 167 of Directive 2006/112 and the principles ... Verder lezen? Log in om dit document te bekijken.