Case C-213/24, Grzera: Judgment of the Court (Sixth Chamber) of 3 April 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu – Poland) – E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (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)
Date: 2025-04-03
Institutions: Court of Justice
Subjects: VAT, economic activity, married person, real property, sale, tax law, transfer of property








C_202503023EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3023


10.6.2025






Judgment of the Court (Sixth Chamber) of 3 April 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu – Poland) – E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu


(Case C-213/24,
                (1)
Grzera)
                (2)

(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)
(C/2025/3023)
Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny we Wrocławiu

Parties to the main proceedings


Applicant: E. T.

Defendant: Dyrektor Izby Administracji Skarbowej we Wrocławiu

Operative part of the judgment







1.


Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a person who transfers land which was initially part of his or her personal assets by entrusting the preparation of the sale to a professional trader who, as that person’s agent, takes active steps to market the property by mobilising, for the purposes of that sale, resources similar to those deployed by producers, traders or persons supplying services within the meaning of that provision, may be regarded as a taxable person subject to value added tax (VAT) carrying out an economic activity independently.










2.


Article 9(1) of Directive 2006/112 must be interpreted as meaning that, in the context of a sales transaction classified as an economic activity within the meaning of that directive, that provision does not preclude the statutory joint ownership formed by co-owning spouses from being regarded as a taxable person carrying out an economic activity independently, where those spouses appear, in the eyes of third parties, to have carried out together the sale of land falling within that joint ownership, which constitutes an economic activity, and where the economic risk linked to the exercise of that activity is borne by the joint ownership.






(1)  OJ C C/2024/3594.

(2)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.


ELI: http://data.europa.eu/eli/C/2025/3023/oj
ISSN 1977-091X (electronic edition)