Summary;Judgment — ECLI:EU:C:2019:348
Date: 2019-05-02
Language of the case: Lithuanian
Court formation: Tenth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Lithuania

Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 17 April 2018 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė (Case C-265/18) Language of the case: Lithuanian Referring court Lietuvos vyriausiasis administracinis teismas Parties to the main proceedings Appellant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos Respondent: Akvilė Jarmuškienė Interested third party: Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos Question referred Must Articles 282 to 292 of Council Directive 2006/112/EC 1 of 28 November 2006 on the common system of value added tax be interpreted as meaning that in circumstances, such as those in the present case, where two goods are supplied by means of the same transaction but the annual turnover limit (the volume of activity) laid down in Article 287 of Directive 2006/112/EC (and in the corresponding provision of national legislation) is exceeded only on account of the supply of one of those goods, the taxable person (the supplier) is obliged, inter alia, to calculate and pay value added tax (1) on the entire value of the transaction (on the value of the supply of both goods) or (2) only on the part of the transaction whereby the aforesaid limit (volume of activity) is exceeded (on the value of the supply of one of the goods)? ____________ 1 OJ 2006 L 347, p. 1.