CELEX: 62014CN0331(01)
Language: en
Date: 2014-07-08 00:00:00
Title: Case C-331/14: Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 8 July 2014  — Petar Kezić, s.p., Trgovina Prizma v Republic of Slovenia — Ministry of Finance

8.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 303/30
            
         Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 8 July 2014 — Petar Kezić, s.p., Trgovina Prizma v Republic of Slovenia — Ministry of Finance
   (Case C-331/14)
   2014/C 303/38
   Language of the case: Slovenian
   
      Referring court
   
   Vrhovno sodišče Republike Slovenije
   
      Parties to the main proceedings
   
   
      Applicant: Petar Kezić, s.p., Trgovina Prizma
   
      Defendant: Republic of Slovenia — Ministry of Finance
   
      Question referred
   
   Are Articles 2(1) and 4(1) of the Sixth Directive (1) to be interpreted to the effect that, in circumstances such as those of this case (in which a person buys plots of land acting as a natural person, without being charged any input VAT, then acting as a sole trader builds on those plots a shopping centre, enters as assets of his business on the basis of national accounting rules only some of the plots on which he built the shopping centre and then sells the centre together with all the plots of land to the developer), such a person must, because he has not entered certain plots of land as assets of his business or included those plots in the VAT system, be considered not to be obliged to calculate and pay output VAT?
   
      (1)  Sixth Council Directive 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 (77/388/EEC) (OJ 1977 L 145, p. 1).