CELEX: 62010CN0180
Language: en
Date: 2010-04-09 00:00:00
Title: Case C-180/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Jarosław Słaby v Minister Finansów

3.7.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 179/17
            
         Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Jarosław Słaby v Minister Finansów
   (Case C-180/10)
   2010/C 179/28
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Jarosław Słaby
   
      Defendant: Minister Finansów
   
      Question referred
   
   Is a natural person who carried out an agricultural activity on land and subsequently, on account of a change to urban management plans which occurred for reasons beyond his control, ceased that activity and reclassified his property as private property, divided it into smaller parts (land designated for a holiday home development) and began to dispose of it, on that basis a taxable person for VAT within the meaning of Article 9(1) of Directive 2006/112/EC (1) and Article 4(1) and (2) of Sixth Directive 77/388/EEC (2) who is liable for payment of VAT on the basis of a trading activity?
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
   
      (2)  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 (OJ 1977 L 145, p. 1).