CELEX: 62012CA0125
Language: en
Date: 2013-06-13 00:00:00
Title: Case C-125/12: Judgment of the Court (Sixth Chamber) of 13 June 2013 (request for a preliminary ruling from the Juzgado de lo Mercantil n °1 de Granada — Spain) — Promociones y Construcciones BJ 200 SL (VAT — Directive 2006/112/EC — Article 199(1)(g) — Voluntary insolvency proceedings — Person liable for payment of tax — Liability of the person who is the recipient of certain transactions — Concept of ‘compulsory sale procedure’ )

3.8.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 225/28
            
         Judgment of the Court (Sixth Chamber) of 13 June 2013 (request for a preliminary ruling from the Juzgado de lo Mercantil no 1 de Granada — Spain) — Promociones y Construcciones BJ 200 SL
   (Case C-125/12) (1)
   
   (VAT - Directive 2006/112/EC - Article 199(1)(g) - Voluntary insolvency proceedings - Person liable for payment of tax - Liability of the person who is the recipient of certain transactions - Concept of ‘compulsory sale procedure’)
   2013/C 225/46
   Language of the case: Spanish
   
      Referring court
   
   Juzgado de lo Mercantil No 1 de Granada
   
      Party to the main proceedings
   
   Promociones y Construcciones BJ 200 SL
   
      Re:
   
   Request for a preliminary ruling — Juzgado de lo Mercantil No 1 de Granada — Interpretation of Article 199(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Persons liable for payment of tax — Taxable person who is the recipient of certain transactions — Concept of ‘the supply of immovable property sold by a judgment debtor in a compulsory sale procedure’
   
      Operative part of the judgment
   
   Article 199(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that every sale of immovable property by a judgment debtor carried out not only in the course of the liquidation of the debtor’s assets but also in the course of insolvency proceedings occurring before such liquidation comes within the concept of a compulsory sale procedure, provided that such a sale is necessary in order either to settle creditors’ claims or to enable the debtor to re-establish its economic or professional activities.
   
      (1)  OJ C 174, 16.6.2012.