CELEX: 62018CA0716
Language: en
Date: 2020-07-09 00:00:00
Title: Case C-716/18: Judgment of the Court (Fifth Chamber) of 9 July 2020 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1 (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Point 4 of the first paragraph of Article 288 — Special scheme for small enterprises — Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises — Concept of ‘ancillary real estate transaction’ — Letting of immovable property by a natural person who exercises several liberal professions)

31.8.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 287/5
            
         
      Judgment of the Court (Fifth Chamber) of 9 July 2020 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1
      (Case C-716/18) (1)
      
      (Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Point 4 of the first paragraph of Article 288 - Special scheme for small enterprises - Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises - Concept of ‘ancillary real estate transaction’ - Letting of immovable property by a natural person who exercises several liberal professions)
      (2020/C 287/06)
      Language of the case: Romanian
      
         Referring court
      
      Curtea de Apel Timişoara
      
         Parties to the main proceedings
      
      
         Applicant: CT
      
         Defendant: Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1
      
         Operative part of the judgment
      
      Point 4 of the first paragraph of Article 288 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that, with respect to a taxable person who is a natural person and whose economic activity consists of the exercise of several liberal professions and the letting of immovable property, such a letting does not constitute an ‘ancillary transaction’ under that provision where that transaction is carried out in the context of a usual business activity of the taxable person.
      
         (1)  OJ C 65, 18.2.2019.