62024CJ0213_SUM
Case C‑213/24 [Grzera (
i
)]
E.T.
v
Dyrektor Izby Administracji Skarbowej we Wrocławiu
(Request for a preliminary rulingfrom the Wojewódzki Sąd Administracyjny we Wrocławiu)
Judgment of the Court (Sixth Chamber) of 3 April 2025
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Sale of agricultural land for residential development – Preparation for sale by an agent acting as a professional trader – Statutory joint ownership of assets between co-owning spouses)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable persons – Economic activity carried out independently – Concept – Transfer by a natural person of land which was initially part of his or her personal assets – Preparation of the sale by an agent acting as a professional trader – Inclusion in the concept
(Council Directive 2006/112, Art. 9(1))
(see paragraphs 19, 23-26, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable persons – Economic activity carried out independently – Sales transaction classified as an economic activity within the meaning of Directive 2006/112 – Statutory joint ownership of assets formed by co-owning spouses carrying out an economic activity – Joint ownership regarded as a taxable person carrying out an economic activity independently – Whether permissible – Condition
(Council Directive 2006/112, Art. 9(1))
(see paragraphs 28, 29, 37, 39, 40, operative part 2)
See the text of the decision.
(
i
)	The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.