mizuumi1/LegalViz huggingface dataset:
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Estonian

A. Jarmuškienė ja tema kaasomanik müüsid 28. detsembril 2012 elamu ja osa maast 450000 Leedu liti (ligikaudu 130329 eurot) eest (edaspidi „vaidlusalune tehing“). A. Jarmuškienė sai müügihinnast 112500 Leedu litti (ligikaudu 32437 eurot) maatüki osa eest ja 150000 Leedu litti (ligikaudu 43443 eurot) sellele maatükile püstitatud elamu osa eest.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "A. Jarmuškienė" [shape=doubleoctagon];
    "kaasomanik" [shape=doubleoctagon];
    
    "A. Jarmuškienė"->"Müüsid 28. detsembril 2012 elamu ja osa maast 28/12/2012";
    "Müüsid 28. detsembril 2012 elamu ja osa maast 28/12/2012"->"maatüki osa";
    "kaasomanik"->"Müüsid 28. detsembril 2012 elamu ja osa maast 28/12/2012";
    "A. Jarmuškienė"->"sai 112500 Leedu liiri (ligikaudu 32437 eurot) maa osa eest ja 150000 Leedu liiri (ligikaudu 43443 eurot) elumaja osa eest." [dir=none];
    "Müüsid 28. detsembril 2012 elamu ja osa maast 28/12/2012" -> "450000 LTL (ligikaudu 130329 eurot)." [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Greek

Στις 28 Δεκεμβρίου 2012 η A. Jarmuškienė από κοινού με τον συγκύριο του ακινήτου πώλησαν την οικία και τμήμα του γηπέδου για ποσό 450000 LTL (περίπου 130329 ευρώ) (στο εξής: επίμαχη πράξη). Από το τίμημα της πώλησης η A. Jarmuškienė έλαβε 112500 LTL (περίπου 32437 ευρώ) για τμήμα του γηπέδου και 150000 LTL (περίπου 43443 ευρώ) για τμήμα της οικίας που είχε κατασκευασθεί σε αυτό.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "κα. Jarmuškienė" [shape=doubleoctagon];
    "συγκύριο του ακινήτου" [shape=doubleoctagon];
    
    "κα. Jarmuškienė"->"πώλησαν την οικία και τμήμα του γηπέδου 28/12/2012";
    "πώλησαν την οικία και τμήμα του γηπέδου 28/12/2012"->"Αγροτεμάχιο γεωργικής γης";
    "συγκύριο του ακινήτου"->"πώλησαν την οικία και τμήμα του γηπέδου 28/12/2012";
    "κα. Jarmuškienė"->"έλαβε 112500 LTL (περίπου 32437 ευρώ) για μέρος του οικοπέδου και 150000 LTL (περίπου 43443 ευρώ) για μέρος της κατοικίας." [dir=none];
    "πώλησαν την οικία και τμήμα του γηπέδου 28/12/2012" -> "Το ποσό των 450000 LTL (περίπου 130329 ευρώ)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: French

Le 28 décembre 2012, Mme Jarmuškienė et le copropriétaire ont vendu la maison d’habitation avec une partie du terrain pour la somme de 450000 LTL (environ 130329 euros) (ci-après l’« opération en cause »). De ce prix de vente, Mme Jarmuškienė a perçu 112500 LTL (environ 32437 euros) au titre d’une partie du terrain et 150000 LTL (environ 43443 euros) au titre d’une partie de la maison d’habitation érigée sur ce terrain.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Mme Jarmuškienė" [shape=doubleoctagon];
    "copropriétaire" [shape=doubleoctagon];
    
    "Mme Jarmuškienė"->"ont vendu la maison d’habitation avec une partie du terrain 28/12/2012";
    "ont vendu la maison d’habitation avec une partie du terrain 28/12/2012"->"Une parcelle de terre agricole";
    "copropriétaire"->"ont vendu la maison d’habitation avec une partie du terrain 28/12/2012";
    "Mme Jarmuškienė"->"112500 LTL (environ 32437 EUR) pour une partie du terrain et 150000 LTL (environ 43443 EUR) pour une partie de la maison d'habitation." [dir=none];
    "ont vendu la maison d’habitation avec une partie du terrain 28/12/2012" -> "La somme de 450000 LTL (environ 130329 EUR)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Croatian

Dana 28. prosinca 2012. A. Jarmuškienė i suvlasnik prodali su kuću i dio zemljišta za iznos od 450000 litasa (oko 130329 eura) (u daljnjem tekstu: predmetna transakcija). Od te kupoprodajne cijene A. Jarmuškienė dobila je 112500 litasa (oko 32437 eura) za dio zemljišta i 150000 litasa (oko 43443 eura) za dio kuće izgrađene na tom zemljištu.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Gđa. Jarmuškienė" [shape=doubleoctagon];
    "suvlasnik" [shape=doubleoctagon];
    
    "Gđa. Jarmuškienė"->"Prodali su kuću i dio zemljišta 28/12/2012";
    "Prodali su kuću i dio zemljišta 28/12/2012"->"Parcela poljoprivrednog zemljišta";
    "suvlasnik"->"Prodali su kuću i dio zemljišta 28/12/2012";
    "Gđa. Jarmuškienė"->"Primljeno 112500 LTL (otprilike 32437 EUR) za dio zemljišta i 150000 LTL (otprilike 43443 EUR) za dio stambene kuće." [dir=none];
    "Prodali su kuću i dio zemljišta 28/12/2012" -> "Iznos od 450000 LTL (otprilike 130329 EUR)" [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Italian

In data 28 dicembre 2012, la sig.ra Jarmuškienė ed il comproprietario vendevano la casa ad uso abitativo unitamente ad una parte del terreno per la somma di 450000 LTL (pari a circa 130329 EUR) (in prosieguo l’«operazione de qua»). Di tale prezzo di vendita la sig.ra Jarmuškienė percepiva 112500 LTL (pari a circa 32437 EUR) a titolo di quota-parte del terreno e 150000 LTL (pari a circa 43443 EUR) a titolo di quota-parte della casa ad uso abitativo ivi edificata.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "sig.ra Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "comproprietario" [shape=doubleoctagon];
    
    "sig.ra Jarmuškienė Jarmuškienė"->"vendevano la casa ad uso abitativo unitamente ad una parte del terreno 28/12/2012";
    "vendevano la casa ad uso abitativo unitamente ad una parte del terreno 28/12/2012"->"Un appezzamento di terreno agricolo";
    "comproprietario"->"vendevano la casa ad uso abitativo unitamente ad una parte del terreno 28/12/2012";
    "sig.ra Jarmuškienė Jarmuškienė"->"Ricevuto 112500 LTL (circa 32437 EUR) per una parte del terreno e 150000 LTL (circa 43443 EUR) per una parte della casa di abitazione." [dir=none];
    "vendevano la casa ad uso abitativo unitamente ad una parte del terreno 28/12/2012" -> "la somma di 450000 LTL (circa 130329 EUR)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Latvian

2012. gada 28. decembrī prasītāja kopā ar līdzīpašnieku pārdeva dzīvojamo māju ar daļu zemes gabala par summu 450000 LTL apmērā (aptuveni 130329 EUR, turpmāk tekstā – “apstrīdētais darījums”). No šīs pārdošanas cenas A. Jarmuškienė saņēma 112500 LTL (aptuveni 32437 EUR) par zemes gabala daļu un 150000 LTL (aptuveni 43443 EUR) – uz šī zemes gabala uzceltās dzīvojamās mājas daļu.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "kundze. Jarmuškienė" [shape=doubleoctagon];
    "līdzīpašnieku" [shape=doubleoctagon];
    
    "kundze. Jarmuškienė"->"decembrī prasītāja kopā ar līdzīpašnieku pārdeva dzīvojamo māju ar daļu zemes gabala 28/12/2012";
    "decembrī prasītāja kopā ar līdzīpašnieku pārdeva dzīvojamo māju ar daļu zemes gabala 28/12/2012"->"zemes gabala daļu";
    "līdzīpašnieku"->"decembrī prasītāja kopā ar līdzīpašnieku pārdeva dzīvojamo māju ar daļu zemes gabala 28/12/2012";
    "kundze. Jarmuškienė"->"Saņēma 112500 LTL (aptuveni 32437 EUR) par zemes daļu un 150000 LTL (aptuveni 43443 EUR) par dzīvojamās mājas daļu." [dir=none];
    "decembrī prasītāja kopā ar līdzīpašnieku pārdeva dzīvojamo māju ar daļu zemes gabala 28/12/2012" -> "450000 LTL (aptuveni 130329 EUR)." [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Lithuanian

A. Jarmuškienė kartu su bendraturčiu 2012 m. gruodžio 28 d. pardavė gyvenamąjį namą su žemės sklypo dalimi už 450000 litų (apie 130329 EUR) (toliau – ginčo sandoris). Pardavus tokia kaina, A. Jarmuškienė gavo 112500 litų (apie 32437 EUR) už dalį žemės sklypo ir 150000 litų (apie 43443 EUR) už sklype įregistruotą gyvenamojo namo dalį.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "M. Jarmuškienė" [shape=doubleoctagon];
    "bendraturčiu" [shape=doubleoctagon];
    
    "M. Jarmuškienė"->"Pardavė gyvenamąjį namą su žemės sklypo dalimi 28/12/2012";
    "Pardavė gyvenamąjį namą su žemės sklypo dalimi 28/12/2012"->"Žemės ūkio paskirties žemės sklypas";
    "bendraturčiu"->"Pardavė gyvenamąjį namą su žemės sklypo dalimi 28/12/2012";
    "M. Jarmuškienė"->"Gavo 112500 Lt (apie 32437 EUR) už žemės sklypo dalį ir 150000 Lt (apie 43443 EUR) už gyvenamojo namo dalį." [dir=none];
    "Pardavė gyvenamąjį namą su žemės sklypo dalimi 28/12/2012" -> "450000 litų (apie 130329 eurų) suma." [dir=none];
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Hungarian

2012. december 28‑án A. Jarmuškienė és tulajdonostársa a lakóingatlant és a terület egy részét 450000 LTL (hozzávetőleg 130329 euró) összegért értékesítette (a továbbiakban: szóban forgó ügylet). Ezen eladási árból A. Jarmuškienė a területrészért 112500 LTL (hozzávetőleg 32437 euró) összeget, az e területen fennálló lakóingatlanrészért pedig 150000 LTL (hozzávetőleg 43443 euró) összeget kapott.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Ms. Jarmuškienė" [shape=doubleoctagon];
    "tulajdonostársa" [shape=doubleoctagon];
    
    "Ms. Jarmuškienė"->"Ms. Jarmuškienė és tulajdonostársa a lakóingatlant és a terület egy részét értékesítette 28/12/2012";
    "A. Jarmuškienė és tulajdonostársa a lakóingatlant és a terület egy részét értékesítette 28/12/2012"->"Mezőgazdasági földterület";
    "tulajdonostársa"->"Ms. Jarmuškienė és tulajdonostársa a lakóingatlant és a terület egy részét értékesítette 28/12/2012";
    "Ms. Jarmuškienė"->"112500 LTL-t (kb. 32437 EUR) kapott a földterület egy részére és 150000 LTL-t (kb. 43443 EUR) a lakóház egy részére." [dir=none];
    "Ms. Jarmuškienė és tulajdonostársa a lakóingatlant és a terület egy részét értékesítette 28/12/2012" -> "450000 LTL (kb. 130329 EUR) összeg." [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Maltese

Fit-28 ta’ Diċembru 2012, A. Jarmuškienė u l-koproprjetarju biegħu d-dar flimkien ma’ parti mill-art għas-somma ta’ LTL 450000 (madwar EUR 130329) (iktar ’il quddiem it-“tranżazzjoni inkwistjoni”). Minn dan il-prezz tal-bejgħ, A. Jarmuškienė rċeviet LTL 112500 (madwar EUR 32437) fir-rigward ta’ parti mill-art u LTL 150000 (madwar EUR 43443) fir-rigward ta’ parti mid-dar mibnija fuq din l-art.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Għanja. Jarmuškienė" [shape=doubleoctagon];
    "l-koproprjetarju" [shape=doubleoctagon];
    
    "Għanja. Jarmuškienė"->"biegħu d-dar flimkien ma’ parti mill-art 28/12/2012";
    "biegħu d-dar flimkien ma’ parti mill-art 28/12/2012"->"parti mill-art";
    "l-koproprjetarju"->"biegħu d-dar flimkien ma’ parti mill-art 28/12/2012";
    "Għanja. Jarmuškienė"->"Irċevew LTL 112500 (madwar EUR 32437) rigward parti mill-art u LTL 150000 (madwar EUR 43443) rigward parti mid-dar" [dir=none];
    "biegħu d-dar flimkien ma’ parti mill-art 28/12/2012" -> "Is-somma ta’ LTL 450000 (madwar EUR 130329)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Dutch

Op 28 december 2012 hebben Jarmuškienė en de mede-eigenaar het woonhuis met een gedeelte van het terrein verkocht voor 450000 LTL (ongeveer 130329 EUR) (hierna: „betrokken handeling”). Jarmuškienė heeft van die prijs 112500 LTL (ongeveer 32437 EUR) ontvangen voor een gedeelte van het terrein en 150000 LTL (ongeveer 43443 EUR) voor het gedeelte van het woonhuis dat op dit terrein was gebouwd.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Mevrouw. Jarmuškienė" [shape=doubleoctagon];
    "mede-eigenaar" [shape=doubleoctagon];
    
    "Mevrouw. Jarmuškienė"->"Op 28 december 2012 hebben Jarmuškienė en de mede-eigenaar het woonhuis met een gedeelte van het terrein verkocht 28/12/2012";
    "Op 28 december 2012 hebben Jarmuškienė en de mede-eigenaar het woonhuis met een gedeelte van het terrein verkocht 28/12/2012"->"Een stuk landbouwgrond";
    "mede-eigenaar"->"Op 28 december 2012 hebben Jarmuškienė en de mede-eigenaar het woonhuis met een gedeelte van het terrein verkocht 28/12/2012";
    "Mevrouw. Jarmuškienė"->"112500 LTL (ongeveer 32437 EUR) ontvangen voor een deel van de grond en 150000 LTL (ongeveer 43443 EUR) voor een deel van het woonhuis." [dir=none];
    "Op 28 december 2012 hebben Jarmuškienė en de mede-eigenaar het woonhuis met een gedeelte van het terrein verkocht 28/12/2012" -> "De som van 450000 LTL (ongeveer 130329 EUR)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Polish

W dniu 28 grudnia 2012 r. A. Jarmuškienė wraz ze współwłaścicielem sprzedali dom mieszkalny z częścią gruntu za kwotę 450000 LTL (około 130329 EUR) (transakcja zwana dalej „rozpatrywaną transakcją”). Z tej ceny sprzedaży A. Jarmuškienė otrzymała 112500 LTL (około 32437 EUR) za część gruntu i 150000 LTL (około 43443 EUR) za część domu mieszkalnego wzniesionego na tym gruncie.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Pani. Jarmuškienė" [shape=doubleoctagon];
    "współwłaściciel" [shape=doubleoctagon];
    
    "Pani. Jarmuškienė"->"Sprzedali dom mieszkalny z częścią gruntu 28/12/2012";
    "Sprzedali dom mieszkalny z częścią gruntu 28/12/2012"->"Działka rolna";
    "współwłaściciel"->"Sprzedali dom mieszkalny z częścią gruntu 28/12/2012";
    "Pani. Jarmuškienė"->"Otrzymał 112500 LTL (około 32437 EUR) w odniesieniu do części gruntu i 150000 LTL (około 43443 EUR) w odniesieniu do części domu mieszkalnego." [dir=none];
    "Sprzedali dom mieszkalny z częścią gruntu 28/12/2012" -> "Kwota 450000 LTL (około 130329 EUR)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Portuguese

Em 28 de dezembro de 2012, A. Jarmuškienė e o coproprietário venderam a casa de habitação com uma parte da parcela do terreno pela quantia de 450000 LTL (cerca de 130329 euros) (a seguir «operação em causa»). Desse preço de venda, A. Jarmuškienė recebeu 112500 LTL (cerca de 32437 euros), a título de uma parte da parcela do terreno, e 150000 LTL (cerca de 43443 euros), a título de uma parte da casa de habitação construída nessa parcela.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "A. Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "coproprietário" [shape=doubleoctagon];
    
    "A. Jarmuškienė Jarmuškienė"->"venderam a casa de habitação com uma parte da parcela do terreno 28/12/2012";
    "venderam a casa de habitação com uma parte da parcela do terreno 28/12/2012"->"uma parte da parcela do terreno";
    "coproprietário"->"venderam a casa de habitação com uma parte da parcela do terreno 28/12/2012";
    "A. Jarmuškienė Jarmuškienė"->"Recebeu 112500 LTL (cerca de 32437 EUR) relativamente a uma parte do terreno e 150000 LTL (cerca de 43443 EUR) relativamente a uma parte da casa de habitação" [dir=none];
    "venderam a casa de habitação com uma parte da parcela do terreno 28/12/2012" -> "O montante de 450000 LTL (cerca de 130329 EUR)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Romanian

La 28 decembrie 2012, doamna Jarmuškienė și coproprietarul au vândut casa de locuit cu o parte din teren pentru suma de 450000 LTL (aproximativ 130329 de euro) (denumită în continuare „operațiunea în cauză”). Din acest preț de vânzare, doamna Jarmuškienė a primit 112500 LTL (aproximativ 32437 de euro) pentru o parte din teren și 150000 LTL (aproximativ 43443 de euro) pentru o parte din casa de locuit construită pe acest teren.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "doamna Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "coproprietarul" [shape=doubleoctagon];
    
    "doamna Jarmuškienė Jarmuškienė"->"Au vândut casa de locuit cu o parte din teren 28/12/2012";
    "Au vândut casa de locuit cu o parte din teren 28/12/2012"->"O parcelă de teren agricol";
    "coproprietarul"->"Au vândut casa de locuit cu o parte din teren 28/12/2012";
    "doamna Jarmuškienė Jarmuškienė"->"A primit 112500 LTL (aproximativ 32437 EUR) pentru o parte din teren și 150000 LTL (aproximativ 43443 EUR) pentru o parte din casa de locuit" [dir=none];
    "Au vândut casa de locuit cu o parte din teren 28/12/2012" -> "Suma de 450000 LTL (aproximativ 130329 EUR)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Slovak

Dňa 28. decembra 2012 pani Jarmuškienėová so spoluvlastníkom predali obytnú budovu s časťou pozemku za sumu 450000 LTL (130329 eur). Z tejto predajnej ceny pani Jarmuškienėová 28. decembra 2012 získala 112500 LTL (približne 32437 eur) za predaj časti pozemku a 150000 LTL (približne 43443 eur) za predaj časti obytnej budovy na tomto pozemku.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "pani Jarmuškienė" [shape=doubleoctagon];
    "spoluvlastníkom" [shape=doubleoctagon];
    
    "pani Jarmuškienė"->"Dňa 28. decembra 2012 pani Jarmuškienėová so spoluvlastníkom predali obytnú budovu s časťou pozemku 28/12/2012";
    "Dňa 28. decembra 2012 pani Jarmuškienėová so spoluvlastníkom predali obytnú budovu s časťou pozemku 28/12/2012"->"Pozemok poľnohospodárskej pôdy";
    "spoluvlastníkom"->"Dňa 28. decembra 2012 pani Jarmuškienėová so spoluvlastníkom predali obytnú budovu s časťou pozemku 28/12/2012";
    "pani Jarmuškienė"->"Dostal 112500 LTL (približne 32437 EUR) za časť pozemku a 150000 LTL (približne 43443 EUR) za časť obytného domu." [dir=none];
    "Dňa 28. decembra 2012 pani Jarmuškienėová so spoluvlastníkom predali obytnú budovu s časťou pozemku 28/12/2012" -> "Suma 450000 LTL (približne 130329 EUR)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Slovenian

A. Jarmuškienė in solastnik sta 28. decembra 2012 stanovanjski objekt z delom zemljišča prodala za 450.000 LTL (približno 130.329 EUR) (v nadaljevanju: zadevna transakcija). Od te prodajne cene je A. Jarmuškienė prejela 112.500 LTL (približno 32.437 EUR) za del zemljišča in 150.000 LTL (približno 43.443 EUR) za del stanovanjskega objekta, zgrajenega na tem zemljišču.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "gospa. Jarmuškienė" [shape=doubleoctagon];
    "solastnik" [shape=doubleoctagon];
    
    "gospa. Jarmuškienė"->"Jarmuškienė in solastnik sta 28. decembra 2012 stanovanjski objekt z delom zemljišča prodala 28/12/2012";
    "Jarmuškienė in solastnik sta 28. decembra 2012 stanovanjski objekt z delom zemljišča prodala 28/12/2012"->"del zemljišča";
    "solastnik"->"Jarmuškienė in solastnik sta 28. decembra 2012 stanovanjski objekt z delom zemljišča prodala 28/12/2012";
    "gospa. Jarmuškienė"->"prejel 112500 LTL (približno 32437 EUR) za del zemljišča in 150000 LTL (približno 43443 EUR) za del stanovanjske hiše" [dir=none];
    "Jarmuškienė in solastnik sta 28. decembra 2012 stanovanjski objekt z delom zemljišča prodala 28/12/2012" -> "Znesek 450000 LTL (približno 130329 EUR)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Finnish

Jarmuškienė ja yhteisomistaja myivät 28.12.2012 asuinrakennuksen ja osan maa-alueesta 450000 LTL:n (noin 130329 euroa) hintaan (jäljempänä kyseessä oleva liiketoimi). Jarmuškienė sai tästä kauppahinnasta 112500 LTL (noin 32437 euroa) vastikkeeksi maa-alueen omistusosuudesta ja 150000 LTL (noin 43443 euroa) vastikkeeksi kyseisellä maa-alueella sijaitsevan asuinrakennuksen omistusosuudesta.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Ms. Jarmuškienė" [shape=doubleoctagon];
    "yhteisomistaja" [shape=doubleoctagon];
    
    "Ms. Jarmuškienė"->"Jarmuškienė ja yhteisomistaja myivät 28.12.2012 asuinrakennuksen ja osan maa-alueesta 28/12/2012";
    "Jarmuškienė ja yhteisomistaja myivät 28.12.2012 asuinrakennuksen ja osan maa-alueesta 28/12/2012"->"maa-alue";
    "yhteisomistaja"->"Jarmuškienė ja yhteisomistaja myivät 28.12.2012 asuinrakennuksen ja osan maa-alueesta 28/12/2012";
    "Ms. Jarmuškienė"->"sai 112500 liiraa (noin 32437 euroa) osasta maata ja 150000 liiraa (noin 43443 euroa) osasta asuintaloa." [dir=none];
    "Jarmuškienė ja yhteisomistaja myivät 28.12.2012 asuinrakennuksen ja osan maa-alueesta 28/12/2012" -> "450000 liiraa (noin 130329 euroa)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Swedish

Den 28 december 2012 sålde Akvilė Jarmuškienė och den andra delägaren bostadshuset tillsammans med en del av marken till ett belopp av 450000 LTL (ungefär 130329 euro) (nedan kallad den aktuella transaktionen). Av denna köpeskilling erhöll Akvilė Jarmuškienė 112500 LTL (ungefär 32437 euro) för en del av marken och 150000 LTL (ungefär 43443 euro) för en del av det bostadshus som uppförts på fastigheten.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Fröken. Jarmuškienė" [shape=doubleoctagon];
    "andra delägaren" [shape=doubleoctagon];
    
    "Fröken. Jarmuškienė"->"sålde Akvilė Jarmuškienė och den andra delägaren bostadshuset tillsammans med en del av marken 28/12/2012";
    "sålde Akvilė Jarmuškienė och den andra delägaren bostadshuset tillsammans med en del av marken 28/12/2012"->"en del av marken";
    "andra delägaren"->"sålde Akvilė Jarmuškienė och den andra delägaren bostadshuset tillsammans med en del av marken 28/12/2012";
    "Fröken. Jarmuškienė"->"Erhållit 112500 LTL (cirka 32437 euro) för en del av marken och 150000 LTL (cirka 43443 euro) för en del av bostadshuset"[dir=none];
    "sålde Akvilė Jarmuškienė och den andra delägaren bostadshuset tillsammans med en del av marken 28/12/2012" -> "Ett belopp om 450000 LTL (cirka 130329 euro)" [dir=none];
    
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: English

Following a VAT inspection for the period 2012-2013, the local tax authority found, in its decision of 23 October 2015, that the transaction in question had not been an isolated, one-off event, but that Ms Jarmuškienė was carrying on an economic activity, within the meaning of the Law on VAT. According to that tax authority, she should therefore have declared, as a VAT output, the sum of LTL 45558 (approximately EUR 13195), calculated on the total amount she had received from the transaction in question, namely LTL 262500 (approximately EUR 76025). However, since the input VAT in respect of the work of constructing the dwelling house was LTL 21000 (approximately EUR 6082), the local tax authority held that Ms Jarmuškienė should have deducted that amount from the abovementioned sum of LTL 45558 (approximately EUR 13195), so she remained liable for a sum of LTL 24558 (EUR 7112) in respect of the output VAT due in connection with the transaction in question. Taking the existence of a separate subsequent supply into account, the local tax authority decided finally that Ms Jarmuškienė was required to pay, in respect of the period 2012-2013, a sum of EUR 21 915.55 in VAT, plus EUR 5034 in interest on account of late payment, together with a fine of EUR 2192.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "The local tax authority" [shape=doubleoctagon];
    "Decision of 23/10/2015" [shape=trapezium];
    
    "The local tax authority"->"Decision of 23/10/2015" [label="VAT inspection for the period 2012-2013"];
    "Decision of 23/10/2015"->"The transaction in question had not been an isolated, one-off event, but that Ms Jarmuškienė was carrying on an economic activity within the meaning of the Law on VAT." [dir=none];
    "The transaction in question had not been an isolated, one-off event, but that Ms Jarmuškienė was carrying on an economic activity within the meaning of the Law on VAT." -> "Ms Jarmuškienė was required to pay, in respect of the period 2012-2013, a sum of EUR 21 915.55 in VAT, plus EUR 5034 in interest on account of late payment, together with a fine of EUR 2192." [dir=none];
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Bulgarian

В резултат от ревизия по ДДС за периода 2012—2013 г. с решение от 23 октомври 2015 г. местната данъчна служба констатира, че разглежданата сделка не е осъществена еднократно или инцидентно, а г‑жа Jarmuškienė е извършвала икономическа дейност по смисъла на Закона за ДДС. Според посочената данъчна служба за извършената доставка тя е трябвало да декларира ДДС в размер на 45558 LTL (около 13195 EUR), начислен върху общата получена от нея сума по разглежданата сделка, а именно 262500 LTL (около 76025 EUR). Тъй като обаче ДДС за получените доставки във връзка със строителните работи на къщата възлиза на 21000 LTL (около 6082 EUR), местната данъчна служба приема, че г‑жа Jarmuškienė е трябвало да приспадне тази сума от посочената по-горе в размер на 45558 LTL (около 13195 EUR), поради което за извършената доставка в рамките на разглежданата сделка дължи ДДС в размер на остатъка от 24558 LTL (7112 EUR). Поради наличието на отделна последваща доставка местната данъчна служба в крайна сметка решава, че за периода 2012—2013 г. г‑жа Jarmuškienė трябва да заплати ДДС в размер 21915,55 EUR заедно с лихва за забава в размер на 5034 EUR и глоба от 2192 EUR.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "местната данъчна служба" [shape=doubleoctagon];
    "решение от 23 октомври 2015 г." [shape=trapezium];
    
    "местната данъчна служба"->"решение от 23 октомври 2015 г." [label="ревизия по ДДС за периода 2012—2013 г. 2012-2013"];
    "решение от 23 октомври 2015 г."->"разглежданата сделка не е осъществена еднократно или инцидентно, а г‑жа Jarmuškienė е извършвала икономическа дейност по смисъла на Закона за ДДС." [dir=none];
    "разглежданата сделка не е осъществена еднократно или инцидентно, а г‑жа Jarmuškienė е извършвала икономическа дейност по смисъла на Закона за ДДС." -> "Ms Jarmuškienėг‑жа Jarmuškienė трябва да заплати ДДС в размер 21915,55 EUR заедно с лихва за забава в размер на 5034 EUR и глоба от 2192 EUR. 2192." [dir=none];
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Spanish

A raíz de un control sobre el IVA correspondiente al período 2012‑2013, la administración tributaria local constató, en su resolución de 23 de octubre de 2015, que la operación de que se trata no se había realizado de forma puntual u ocasional, sino que la Sra. Jarmuškienė ejercía una actividad económica, en el sentido de la Ley sobre el IVA. Según dicha administración tributaria, debería haber declarado la cantidad de 45558 LTL (aproximadamente 13195 euros) en concepto de IVA, calculado sobre el importe total que había percibido por la operación de que se trata, a saber, 262500 LTL (aproximadamente 76025 euros). No obstante, dado que el IVA soportado por las obras de construcción de la vivienda se elevaba a 21000 LTL (aproximadamente 6082 euros), la administración tributaria local consideró que la Sra. Jarmuškienė debería haber deducido ese importe de la cuantía antes citada de 45558 LTL (aproximadamente 13195 euros), de modo que adeudaba 24558 LTL (7112 euros) en concepto del IVA por la operación de que se trata. En definitiva, habida cuenta de la existencia de una entrega posterior distinta, la administración tributaria local decidió que, para el período 2012‑2013, la Sra. Jarmuškienė estaba obligada al pago de 21915,55 euros en concepto de IVA, más 5034 euros por intereses de demora, así como de una multa de 2192 euros.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "la administración tributaria local" [shape=doubleoctagon];
    "resolución de 23 de octubre de 2015" [shape=trapezium];
    
    "la administración tributaria local"->"resolución de 23 de octubre de 2015" [label="Control sobre el IVA correspondiente al período 2012‑2013 2012-2013"];
    "resolución de 23 de octubre de 2015"->"la operación de que se trata no se había realizado de forma puntual u ocasional, sino que la Sra. Jarmuškienė ejercía una actividad económica, en el sentido de la Ley sobre el IVA." [dir=none];
    "la operación de que se trata no se había realizado de forma puntual u ocasional, sino que la Sra. Jarmuškienė ejercía una actividad económica, en el sentido de la Ley sobre el IVA." -> "Ms Jarmuškienėestaba obligada al pago de 21915,55 euros en concepto de IVA, más 5034 euros por intereses de demora, así como de una multa de 2192 euros. 2192." [dir=none];
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Czech

V návaznosti na kontrolu DPH za období 2012–2013 místní správce daně v rozhodnutí ze dne 23. října 2015 konstatoval, že sporné plnění nebylo jednorázové ani nahodilé a že A. Jarmuškienė vykonávala ekonomickou činnost ve smyslu zákona o DPH. Podle tohoto správce daně tak měla z titulu DPH na výstupu přiznat částku ve výši 45558 LTL (asi 13195 eur), vypočtenou z celkové částky, kterou získala za sporné plnění, tj. 262500 LTL (asi 76025 eur). Jelikož DPH na vstupu ze stavebních prací na obytném domě činila 21000 LTL (asi 6082 eur), místní správce daně měl za to, že A. Jarmuškienė měla tuto částku odečíst z výše uvedené částky 45558 LTL (asi 13195 eur), takže z titulu DPH na výstupu jí za sporné plnění zbývalo zaplatit 24558 LTL (7112 eur). Vzhledem k tomu, že poté došlo k dalšímu plnění, místní správce daně rozhodl, že za období 2012–2013 musí A. Jarmuškienė zaplatit z titulu DPH částku ve výši 21915,55 eura navýšenou o úroky z prodlení ve výši 5034 eur a pokutu ve výši 2192 eur.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "místní správce daně" [shape=doubleoctagon];
    "rozhodnutí ze dne 23. října 2015" [shape=trapezium];
    
    "místní správce daně"->"rozhodnutí ze dne 23. října 2015" [label="kontrolu DPH za období 2012–2013 2012-2013"];
    "rozhodnutí ze dne 23. října 2015"->"že sporné plnění nebylo jednorázové ani nahodilé a že A. Jarmuškienė vykonávala ekonomickou činnost ve smyslu zákona o DPH." [dir=none];
    "že sporné plnění nebylo jednorázové ani nahodilé a že A. Jarmuškienė vykonávala ekonomickou činnost ve smyslu zákona o DPH." -> "Ms Jarmuškienėza období 2012–2013 musí A. Jarmuškienė zaplatit z titulu DPH částku ve výši 21915,55 eura navýšenou o úroky z prodlení ve výši 5034 eur a pokutu ve výši 2192 eur. 2192." [dir=none];
    
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė.
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.
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 items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.
Case C-265/18. (2019)
Language: Danish

Efter en momskontrol vedrørende perioden 2012-2013 fastslog den lokale skattemyndighed i sin afgørelse af 23. oktober 2015, at den omhandlede transaktion ikke var enkeltstående eller tilfældig, men at Akvilė Jarmuškienė derimod udøvede økonomisk virksomhed som omhandlet i momsloven. Ifølge skattemyndigheden skulle hun have angivet et udgående momsbeløb på 45558 LTL (13195 EUR), beregnet af den samlede indtægt, som hun havde oppebåret for den omhandlede transaktion, dvs. 262500 LTL (76025 EUR). Da den indgående moms på byggearbejdet vedrørende beboelseshuset udgjorde 21000 LTL (ca. 6082 EUR), fandt skattemyndighederne, at Akvilė Jarmuškienė skulle have trukket dette beløb fra ovennævnte beløb på 45558 LTL (ca. 13195 EUR), således at hun fortsat var pligtig at betale skyldig udgående moms på 24558 LTL (7112 EUR) i forbindelse med den omhandlede transaktion. I betragtning af en yderligere senere levering traf skattemyndigheden den endelige afgørelse, at Akvilė Jarmuškienė for perioden 2012-2013 skulle betale et momsbeløb på 21915,55 EUR, tillagt 5034 EUR i morarente samt en bøde på 2192 EUR.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "den lokale skattemyndighed" [shape=doubleoctagon];
    "afgørelse af 23. oktober 2015" [shape=trapezium];
    
    "den lokale skattemyndighed"->"afgørelse af 23. oktober 2015" [label="momskontrol vedrørende perioden 2012-2013 2012-2013"];
    "afgørelse af 23. oktober 2015"->"Den omhandlede transaktion var ikke enkeltstående eller tilfældig, men at Akvilė Jarmuškienė derimod udøvede økonomisk virksomhed som omhandlet i momsloven." [dir=none];
    "Den omhandlede transaktion var ikke enkeltstående eller tilfældig, men at Akvilė Jarmuškienė derimod udøvede økonomisk virksomhed som omhandlet i momsloven." -> "Ms Jarmuškienė2192. Skulle betale et momsbeløb på 21915,55 EUR for perioden 2012-2013, tillagt 5034 EUR i morarente samt en bøde på 2192 EUR. 2192." [dir=none];
    
}