CELEX: 62014CA0331
Language: en
Date: 2015-07-09 00:00:00
Title: Case C-331/14: Judgment of the Court (Second Chamber) of 9 July 2015 (request for a preliminary ruling from the Vrhovno sodišče (Slovenia)) — Petar Kezić s.p. Trgovina Prizma v Republika Slovenija (Reference for a preliminary ruling — Taxation — Value-added tax — Sixth Directive 77/388/EEC — Articles 2(1) and 4(1) — Tax liability — Immovable property transactions — Sale of lands assigned to the private assets of a natural person exercising the profession of sole trader — Taxable person acting as such)

7.9.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 294/13
            
         Judgment of the Court (Second Chamber) of 9 July 2015 (request for a preliminary ruling from the Vrhovno sodišče (Slovenia)) — Petar Kezić s.p. Trgovina Prizma v Republika Slovenija
   (Case C-331/14) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value-added tax - Sixth Directive 77/388/EEC - Articles 2(1) and 4(1) - Tax liability - Immovable property transactions - Sale of lands assigned to the private assets of a natural person exercising the profession of sole trader - Taxable person acting as such))
   (2015/C 294/17)
   Language of the case: Slovene
   
      Referring court
   
   Vrhovno sodišče
   
      Parties to the main proceedings
   
   
      Appellant: Petar Kezić s.p. Trgovina Prizma
   
      Respondent: Republika Slovenija
   
      Operative part of the judgment
   
   Articles 2(1) and 4(1) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that, in circumstances such as those of the case in the main proceedings — where a taxable person has acquired plots of land, some of which have been assigned to his private assets and others to his business and, where he has built, in his capacity as a taxable person, upon all of those plots of land, a shopping centre which was then sold together with the plots of land on which the building was erected — the sale of the plots of land which were assigned to that taxable person’s private assets must be subject to value added tax since that person, at the time of that transaction, acted as such.
   
      (1)  OJ C 303, 8.9.2014.