CELEX: 62018CA0265
Language: en
Date: 2019-05-02 00:00:00
Title: Case C-265/18: Judgment of the Court (Tenth Chamber) of 2 May 2019 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common System of Value Added Tax (VAT) — Directive 2006/112/EC — Special scheme for small enterprises — Articles 282 to 292 — VAT exemption for small enterprises whose annual turnover is below the fixed threshold — Simultaneous supply of two immovable properties in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two properties — Obligation to pay tax on the total value of the transaction)

1.7.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 220/10
            
         
      Judgment of the Court (Tenth Chamber) of 2 May 2019 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė
      (Case C-265/18) (1)
      
      (Reference for a preliminary ruling - Harmonisation of fiscal legislation - Common System of Value Added Tax (VAT) - Directive 2006/112/EC - Special scheme for small enterprises - Articles 282 to 292 - VAT exemption for small enterprises whose annual turnover is below the fixed threshold - Simultaneous supply of two immovable properties in a single transaction - Annual turnover limit exceeded in view of the sale price of one of the two properties - Obligation to pay tax on the total value of the transaction)
      (2019/C 220/13)
      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
      
         Other party: Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
      
         Operative part of the judgment
      
      Articles 282 to 292 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that where a supply, to the same purchaser, comprises two immovable properties, linked by their nature and coming under a single contract of sale, and the annual turnover limit serving as a reference for the purposes of applying the special scheme for small enterprises provided for by that directive is exceeded, the taxable person is required to pay tax on the basis of the entire value of the supply in question, that is to say, taking into account the value of both the properties being supplied, even where taking into account the value of one of those properties would not lead to that annual limit being exceeded.
      
         (1)  OJ C 276, 6.8.2018.