62021CJ0056_SUM
Case C‑56/21
UAB ‘ARVI’ ir ko
v
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
(Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės)
Judgment of the Court (Second Chamber) of 30 June 2022
(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemptions for other activities – Exemption for the supply of buildings and the land on which they stand – Right of option available to taxpayers
(Council Directive 2006/112, Arts 135 and 137)
(see paragraphs 18-21, 24, 26, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemptions for other activities – Exemption for the supply of buildings and the land on which they stand – Right of option available to taxpayers – Principles of legal certainty, proportionality and fiscal neutrality – Sale of immovable property
(Council Directive 2006/112)
(see paragraphs 29, 31, 34, 37, 40, operative part 2)
See the text of the decision.