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: Portuguese

A Autoridade Tributária Central do Estado intentou uma ação relativa à Decisão da CLF de 9 de maio de 2016, alegando que A. Jarmuškienė, através da operação em causa, tinha efetuado uma única entrega de bens, dado que os bens em questão não podiam ser entregues separadamente, estavam intrinsecamente ligados e constituíam um todo de um ponto de vista económico.
Tendo o tribunal de primeira instância julgado improcedente a ação, a Autoridade Tributária Central do Estado interpôs recurso para o órgão jurisdicional de reenvio, o Lietuvos vyriausiasis administracinis teismas (Supremo Tribunal Administrativo da Lituânia).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "O tribunal de primeira instância" [shape=doubleoctagon];
    "Autoridade Tributária Central do Estado" [shape=doubleoctagon];
    "Lietuvos vyriausiasis administracinis teismas (Supremo Tribunal Administrativo da Lituânia)." [shape=doubleoctagon];
    
    "Autoridade Tributária Central do Estado"->"intentou uma ação relativa à Decisão da CLF de 9 de maio de 2016";
    "intentou uma ação relativa à Decisão da CLF de 9 de maio de 2016"->"O tribunal de primeira instância";
    "intentou uma ação relativa à Decisão da CLF de 9 de maio de 2016"->"A. Jarmuškienė, através da operação em causa, tinha efetuado uma única entrega de bens, dado que os bens em questão não podiam ser entregues separadamente, estavam intrinsecamente ligados e constituíam um todo de um ponto de vista económico." [dir=none];
    "O tribunal de primeira instância" -> "Autoridade Tributária Central do Estado" [label="julgado improcedente"];
    "Autoridade Tributária Central do Estado" -> "Lietuvos vyriausiasis administracinis teismas (Supremo Tribunal Administrativo da Lituânia)." [label="interpôs recurso"];
    

}
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

Direcția națională a impozitelor a introdus o acțiune în justiție împotriva deciziei CLF din 9 mai 2016, susținând că doamna Jarmuškienė realizase, prin operațiunea în cauză, o singură livrare de bunuri, dat fiind că bunurile în discuție nu puteau fi livrate separat, erau legate în mod intrinsec între ele și constituiau un întreg din punct de vedere economic.
Întrucât instanța de prim grad a respins această acțiune, Direcția națională a impozitelor a declarat recurs la instanța de trimitere, Lietuvos vyriausiasis administracinis teismas (Curtea Administrativă Supremă a Lituaniei).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "instanța de prim grad" [shape=doubleoctagon];
    "Direcția națională a impozitelor" [shape=doubleoctagon];
    "Lietuvos vyriausiasis administracinis teismas (Curtea Administrativă Supremă a Lituaniei)." [shape=doubleoctagon];
    
    "Direcția națională a impozitelor"->"a introdus o acțiune în justiție împotriva deciziei CLF din 9 mai 2016";
    "a introdus o acțiune în justiție împotriva deciziei CLF din 9 mai 2016"->"instanța de prim grad";
    "a introdus o acțiune în justiție împotriva deciziei CLF din 9 mai 2016"->"doamna Jarmuškienė realizase, prin operațiunea în cauză, o singură livrare de bunuri, dat fiind că bunurile în discuție nu puteau fi livrate separat, erau legate în mod intrinsec între ele și constituiau un întreg din punct de vedere economic." [dir=none];
    "instanța de prim grad" -> "Direcția națională a impozitelor" [label="a respins"];
    "Direcția națională a impozitelor" -> "Lietuvos vyriausiasis administracinis teismas (Curtea Administrativă Supremă a Lituaniei)." [label="recurs"];
    

}
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

Štátna daňová inšpekcia podala proti rozhodnutiu KDS z 9. mája 2016 žalobu, pričom uviedla, že pani Jarmuškienėová spornou transakciou uskutočnila jedno dodanie tovaru, keďže veci v uvedenom prípade nemohli byť dodané oddelene, boli navzájom prepojené a z ekonomického hľadiska predstavovali jeden celok.
Vzhľadom na to, že prvostupňový súd zamietol túto žalobu, štátna daňová inšpekcia podala odvolanie na vnútroštátny súd, Lietuvos vyriausiasis administracinis teismas (Najvyšší správny súd, Litva).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "prvostupňový súd" [shape=doubleoctagon];
    "Štátna daňová inšpekcia" [shape=doubleoctagon];
    "Lietuvos vyriausiasis administracinis teismas (Lietuvos vyriausiasis administracinis teismas)." [shape=doubleoctagon];
    
    "Štátna daňová inšpekcia"->"podala proti rozhodnutiu KDS z 9. mája 2016 žalobu";
    "podala proti rozhodnutiu KDS z 9. mája 2016 žalobu"->"prvostupňový súd";
    "podala proti rozhodnutiu KDS z 9. mája 2016 žalobu"->"pani Jarmuškienėová spornou transakciou uskutočnila jedno dodanie tovaru, keďže veci v uvedenom prípade nemohli byť dodané oddelene, boli navzájom prepojené a z ekonomického hľadiska predstavovali jeden celok." [dir=none];
    "prvostupňový súd" -> "Štátna daňová inšpekcia" [label="zamietol"];
    "Štátna daňová inšpekcia" -> "Lietuvos vyriausiasis administracinis teismas (Lietuvos vyriausiasis administracinis teismas)." [label="odvolanie na vnútroštátny súd"];
    

}
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

Nacionalni davčni inšpektorat je zoper odločbo KDS z dne 9. maja 2016 vložil tožbo pred sodiščem in zatrjeval, da je A. Jarmuškienė z zadevno transakcijo izvedla eno samo dobavo blaga, ker zadevno blago ni moglo biti dobavljeno ločeno, saj je neločljivo povezano in z ekonomskega vidika pomeni celoto.
Prvostopenjsko sodišče je to tožbo zavrnilo, zato je nacionalni davčni inšpektorat pri predložitvenem sodišču, Lietuvos vyriausiasis administracinis teismas (vrhovno upravno sodišče Litve), vložil pritožbo.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Prvostopenjsko sodišče" [shape=doubleoctagon];
    "Nacionalni davčni inšpektorat" [shape=doubleoctagon];
    "Lietuvos vyriausiasis administracinis teismas (Lietuvos vyriausiasis administracinis teismas)." [shape=doubleoctagon];
    
    "Nacionalni davčni inšpektorat"->"je zoper odločbo KDS z dne 9. maja 2016 vložil tožbo pred sodiščem";
    "je zoper odločbo KDS z dne 9. maja 2016 vložil tožbo pred sodiščem"->"Prvostopenjsko sodišče";
    "je zoper odločbo KDS z dne 9. maja 2016 vložil tožbo pred sodiščem"->"A. Jarmuškienė z zadevno transakcijo izvedla eno samo dobavo blaga, ker zadevno blago ni moglo biti dobavljeno ločeno, saj je neločljivo povezano in z ekonomskega vidika pomeni celoto." [dir=none];
    "Prvostopenjsko sodišče" -> "Nacionalni davčni inšpektorat" [label="tožbo zavrnilo"];
    "Nacionalni davčni inšpektorat" -> "Lietuvos vyriausiasis administracinis teismas (Lietuvos vyriausiasis administracinis teismas)." [label="pritožbo"];
    

}
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

Valtakunnallinen veroviranomainen nosti veroriitalautakunnan 9.5.2016 antamasta päätöksestä tuomioistuimessa kanteen, jossa se vetosi siihen, että Jarmuškienė oli tehnyt kyseessä olevalla liiketoimella vain yhden omaisuuserien luovutuksen, koska kyseessä olleita omaisuuseriä ei ollut mahdollista luovuttaa erikseen, ne liittyivät erottamattomasti toisiinsa ja muodostivat taloudellisen kokonaisuuden.
Ensimmäisen oikeusasteen tuomioistuimen hylättyä kanteen valtakunnallinen veroviranomainen valitti ennakkoratkaisua pyytäneeseen tuomioistuimeen eli Lietuvos vyriausiasis administracinis teismasiin (ylin hallintotuomioistuin, Liettua).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Ensimmäisen oikeusasteen tuomioistuin" [shape=doubleoctagon];
    "Valtakunnallinen veroviranomainen" [shape=doubleoctagon];
    "Lietuvos vyriausiasis administracinis teismas (Lietuvos vyriausiasis administracinis teismas)." [shape=doubleoctagon];
    
    "Valtakunnallinen veroviranomainen"->"Valtakunnallinen veroviranomainen nosti veroriitalautakunnan 9.5.2016 antamasta päätöksestä tuomioistuimessa kanteen";
    "Valtakunnallinen veroviranomainen nosti veroriitalautakunnan 9.5.2016 antamasta päätöksestä tuomioistuimessa kanteen"->"Ensimmäisen oikeusasteen tuomioistuin";
    "Valtakunnallinen veroviranomainen nosti veroriitalautakunnan 9.5.2016 antamasta päätöksestä tuomioistuimessa kanteen"->"Jarmuškienė oli tehnyt kyseessä olevalla liiketoimella vain yhden omaisuuserien luovutuksen, koska kyseessä olleita omaisuuseriä ei ollut mahdollista luovuttaa erikseen, ne liittyivät erottamattomasti toisiinsa ja muodostivat taloudellisen kokonaisuuden." [dir=none];
    "Ensimmäisen oikeusasteen tuomioistuin" -> "Valtakunnallinen veroviranomainen" [label="hylättyä"];
    "Valtakunnallinen veroviranomainen" -> "Lietuvos vyriausiasis administracinis teismas (Lietuvos vyriausiasis administracinis teismas)." [label="Valtakunnallinen veroviranomainen valitti ennakkoratkaisua pyytäneeseen tuomioistuimeen"];
    

}
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

Nationella skatteinspektionen överklagade CLF:s beslut av den 9 maj 2016 och gjorde gällande att Akvilė Jarmuškienė genom den aktuella transaktionen hade genomfört en enda leverans av varor, eftersom de ifrågavarande varorna inte kunde levereras separat, var oupplösligt förbundna med varandra och utgjorde en helhet från ekonomisk synpunkt.
Överklagandet ogillades i första instans, varpå Nationella skatteinspektionen överklagade till den hänskjutande domstolen, Lietuvos vyriausiasis administracinis teismas (Högsta förvaltningsdomstolen i Litauen).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "i första instans" [shape=doubleoctagon];
    "Nationella skatteinspektionen" [shape=doubleoctagon];
    "Lietuvos vyriausiasis administracinis teismas (Högsta förvaltningsdomstolen i Litauen)." [shape=doubleoctagon];
    
    "Nationella skatteinspektionen"->"Nationella skatteinspektionen överklagade CLF:s beslut av den 9 maj 2016";
    "Nationella skatteinspektionen överklagade CLF:s beslut av den 9 maj 2016"->"i första instans";
    "Nationella skatteinspektionen överklagade CLF:s beslut av den 9 maj 2016"->"Akvilė Jarmuškienė genom den aktuella transaktionen hade genomfört en enda leverans av varor, eftersom de ifrågavarande varorna inte kunde levereras separat, var oupplösligt förbundna med varandra och utgjorde en helhet från ekonomisk synpunkt." [dir=none];
    "i första instans" -> "Nationella skatteinspektionen" [label="ogillades"];
    "Nationella skatteinspektionen" -> "Lietuvos vyriausiasis administracinis teismas (Högsta förvaltningsdomstolen i Litauen)." [label="Nationella skatteinspektionen överklagade till den hänskjutande domstolen"];
    

}
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

The State Tax Inspectorate lodged a judicial appeal against the TDC’s decision of 9 May 2016, claiming that, by the transaction in question, Ms Jarmuškienė had carried out a single supply of goods, since the items of property in question could not be supplied separately, were intrinsically linked and constituted an entity from an economic point of view.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "The first-instance court" [shape=doubleoctagon];
    "State Tax Inspectorate" [shape=doubleoctagon];

    "State Tax Inspectorate"->"Lodged a judicial appeal against 09/05/2016 decision";
    "Lodged a judicial appeal against 09/05/2016 decision"->"The first-instance court";
    "Lodged a judicial appeal against 09/05/2016 decision"->"Ms Jarmuškienė had carried out a single supply of goods were intrinsically linked and constituted an entity from an economic point of view." [dir=none];
    "The first-instance court" -> "State Tax Inspectorate" [label="Dismissed"];


}
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

Държавната данъчна инспекция обжалва по съдебен ред решението на MGK от 9 май 2016 г., като посочва, че с разглежданата сделка г‑жа Jarmuškienė е извършила само една доставка на вещи, като се има предвид, че въпросните вещи не могат да бъдат доставени поотделно, свързани са неразривно и от икономическа гледна точка представляват едно цяло.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Първоинстанционният съд" [shape=doubleoctagon];
    "Държавната данъчна инспекция" [shape=doubleoctagon];

    "Държавната данъчна инспекция"->"обжалва по съдебен ред решението на MGK от 9 май 2016 г.";
    "обжалва по съдебен ред решението на MGK от 9 май 2016 г."->"Първоинстанционният съд";
    "обжалва по съдебен ред решението на MGK от 9 май 2016 г."->"г‑жа Jarmuškienė е извършила само една доставка на вещи, свързани са неразривно и от икономическа гледна точка представляват едно цяло." [dir=none];
    "Първоинстанционният съд" -> "Държавната данъчна инспекция" [label="Отстранен"];


}
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

La Inspección Nacional Tributaria interpuso un recurso judicial contra la resolución del Mokestinių ginčų komisija (Tribunal Económico-Administrativo) de 9 de mayo de 2016, alegando que la Sra. Jarmuškienė había realizado, mediante la operación de que se trata, una sola entrega de bienes, dado que los bienes en cuestión no podían entregarse por separado, estaban intrínsecamente vinculados y constituían un todo desde un punto de vista económico.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "El tribunal de primera instancia" [shape=doubleoctagon];
    "Inspección Nacional Tributaria" [shape=doubleoctagon];

    "Inspección Nacional Tributaria"->"Interpuso un recurso judicial contra la resolución del 9 de mayo de 2016";
    "Interpuso un recurso judicial contra la resolución del 9 de mayo de 2016"->"El tribunal de primera instancia";
    "Interpuso un recurso judicial contra la resolución del 9 de mayo de 2016"->"La Sra. Jarmuškienė había realizado, mediante la operación de que se trata, una sola entrega de bienes, dado que los bienes en cuestión no podían entregarse por separado, estaban intrínsecamente vinculados y constituían un todo desde un punto de vista económico." [dir=none];
    "El tribunal de primera instancia" -> "Inspección Nacional Tributaria" [label="Desestimado"];

}
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

Státní daňová inspekce podala proti rozhodnutí KDS ze dne 9. května 2016 žalobu, v níž tvrdila, že A. Jarmuškienė prostřednictvím sporného plnění uskutečnila jediné dodání zboží, neboť sporné nemovitosti nemohly být dodány odděleně, jelikož byly neoddělitelně spjaty a z hospodářského hlediska představovaly jeden celek.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Soud prvního stupně" [shape=doubleoctagon];
    "Státní daňová inspekce" [shape=doubleoctagon];

    "Státní daňová inspekce"->"podala proti rozhodnutí KDS ze dne 9. května 2016 žalobu";
    "podala proti rozhodnutí KDS ze dne 9. května 2016 žalobu"->"Soud prvního stupně";
    "podala proti rozhodnutí KDS ze dne 9. května 2016 žalobu"->"A. Jarmuškienė prostřednictvím sporného plnění uskutečnila jediné dodání zboží, jelikož byly neoddělitelně spjaty a z hospodářského hlediska představovaly jeden celek." [dir=none];
    "Soud prvního stupně" -> "Státní daňová inspekce" [label="Zamítnuto"];


}
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

Statsskatteinspektoratet indbragte skatteankenævnets afgørelse af 9. maj 2016 for domstolene og gjorde gældende, at Akvilė Jarmuškienė ved den omhandlede transaktion havde foretaget en enkelt levering af varer, idet goderne i dette tilfælde ikke kunne leveres adskilt fra hinanden, var indbyrdes forbundne og i økonomisk henseende udgjorde et hele.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Retten i første instans" [shape=doubleoctagon];
    "Statsskatteinspektoratet" [shape=doubleoctagon];

    "Statsskatteinspektoratet"->"Statsskatteinspektoratet indbragte skatteankenævnets afgørelse af 9. maj 2016 for domstolene";
    "Statsskatteinspektoratet indbragte skatteankenævnets afgørelse af 9. maj 2016 for domstolene"->"Retten i første instans";
    "Statsskatteinspektoratet indbragte skatteankenævnets afgørelse af 9. maj 2016 for domstolene"->"Akvilė Jarmuškienė ved den omhandlede transaktion havde foretaget en enkelt levering af varer, idet goderne i dette tilfælde ikke kunne leveres adskilt fra hinanden, var indbyrdes forbundne og i økonomisk henseende udgjorde et hele." [dir=none];
    "Retten i første instans" -> "Statsskatteinspektoratet" [label="Afvist"];


}
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: German

Die staatliche Steuerinspektion erhob gegen die Entscheidung der KS vom 9. Mai 2016 eine Klage, mit der sie geltend machte, Frau Jarmuškienė habe mit dem in Rede stehenden Umsatz eine einzige Lieferung von Gegenständen bewirkt, weil die fraglichen Gegenstände nicht voneinander getrennt geliefert werden könnten, untrennbar miteinander verbunden seien und aus wirtschaftlicher Sicht ein Ganzes darstellten.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Das erstinstanzliche Gericht" [shape=doubleoctagon];
    "staatliche Steuerinspektion" [shape=doubleoctagon];

    "staatliche Steuerinspektion"->"erhob gegen die Entscheidung der KS vom 9. Mai 2016 eine Klage";
    "erhob gegen die Entscheidung der KS vom 9. Mai 2016 eine Klage"->"Das erstinstanzliche Gericht";
    "erhob gegen die Entscheidung der KS vom 9. Mai 2016 eine Klage"->"Frau Jarmuškienė habe mit dem in Rede stehenden Umsatz eine einzige Lieferung von Gegenständen bewirkt, weil die fraglichen Gegenstände untrennbar miteinander verbunden seien und aus wirtschaftlicher Sicht ein Ganzes darstellten." [dir=none];
    "Das erstinstanzliche Gericht" -> "staatliche Steuerinspektion" [label="Weggetreten"];


}
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

Maksuinspektsioon kaebas maksuvaidluskomisjoni 9. mai 2016. aasta otsuse kohtusse, väites, et A. Jarmuškienė sooritas vaidlusaluse tehinguga üheainsa kaubatarne, arvestades et kõnealuseid asju ei saa üle anda eraldi, kuna need on omavahel lahutamatult seotud ja moodustavad majanduslikus mõttes terviku.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Esimese astme kohus" [shape=doubleoctagon];
    "Maksuinspektsioon" [shape=doubleoctagon];

    "Maksuinspektsioon"->"kaebas maksuvaidluskomisjoni 9. mai 2016. aasta otsuse kohtusse";
    "kaebas maksuvaidluskomisjoni 9. mai 2016. aasta otsuse kohtusse"->"Esimese astme kohus";
    "kaebas maksuvaidluskomisjoni 9. mai 2016. aasta otsuse kohtusse"->"A. Jarmuškienė sooritas vaidlusaluse tehinguga üheainsa kaubatarne, arvestades et kõnealuseid asju ei saa üle anda eraldi, kuna need on omavahel lahutamatult seotud ja moodustavad majanduslikus mõttes terviku." [dir=none];
    "Esimese astme kohus" -> "Maksuinspektsioon" [label="Lahkunud"];


}
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

Η εθνική διεύθυνση φορολογίας προσέφυγε δικαστικώς κατά της απόφασης της CLF της 9ης Μαΐου 2016, υποστηρίζοντας ότι με την επίμαχη πράξη η A. Jarmuškienė είχε πραγματοποιήσει μόνο μία παράδοση αγαθών, δεδομένου ότι τα επίμαχα αγαθά δεν ήταν δυνατόν να παραδοθούν χωριστά το ένα από το άλλο, καθώς ήταν αναπόσπαστα συνδεδεμένα μεταξύ τους και αποτελούσαν ένα σύνολο από οικονομικής απόψεως.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Το πρωτοβάθμιο δικαστήριο" [shape=doubleoctagon];
    "εθνική διεύθυνση φορολογίας" [shape=doubleoctagon];

    "εθνική διεύθυνση φορολογίας"->"Η εθνική διεύθυνση φορολογίας προσέφυγε δικαστικώς κατά της απόφασης της CLF της 9ης Μαΐου 2016";
    "Η εθνική διεύθυνση φορολογίας προσέφυγε δικαστικώς κατά της απόφασης της CLF της 9ης Μαΐου 2016"->"Το πρωτοβάθμιο δικαστήριο";
    "Η εθνική διεύθυνση φορολογίας προσέφυγε δικαστικώς κατά της απόφασης της CLF της 9ης Μαΐου 2016"->"η A. Jarmuškienė είχε πραγματοποιήσει μόνο μία παράδοση αγαθών, καθώς ήταν αναπόσπαστα συνδεδεμένα μεταξύ τους και αποτελούσαν ένα σύνολο από οικονομικής απόψεως." [dir=none];
    "Το πρωτοβάθμιο δικαστήριο" -> "εθνική διεύθυνση φορολογίας" [label="Απορρίπτεται"];


}
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

La direction nationale des impôts a introduit un recours en justice contre la décision de la CLF du 9 mai 2016, en faisant valoir que Mme Jarmuškienė avait réalisé, par l’opération en cause, une seule livraison de biens, étant donné que les biens en question ne pouvaient être livrés séparément, étaient intrinsèquement liés et constituaient un tout d’un point de vue économique.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Le tribunal de première instance" [shape=doubleoctagon];
    "La direction nationale des impôts" [shape=doubleoctagon];

    "La direction nationale des impôts"->"a introduit un recours en justice contre la décision de la CLF du 9 mai 2016";
    "a introduit un recours en justice contre la décision de la CLF du 9 mai 2016"->"Le tribunal de première instance";
    "a introduit un recours en justice contre la décision de la CLF du 9 mai 2016"->"Mme Jarmuškienė avait réalisé, par l’opération en cause, une seule livraison de biens, étant donné que les biens en question ne pouvaient être livrés séparément, étaient intrinsèquement liés et constituaient un tout d’un point de vue économique." [dir=none];
    "Le tribunal de première instance" -> "La direction nationale des impôts" [label="Rejeté"];


}
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

Državni porezni inspektorat podnio je tužbu protiv odluke CLF‑a od 9. svibnja 2016. ističući da je A. Jarmuškienė predmetnom transakcijom izvršila samo jednu isporuku robe s obzirom na to da se robe o kojima je riječ ne mogu isporučiti odvojeno jer su neodvojivo povezane i čine gospodarsku cjelinu.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Prvostupanjski sud" [shape=doubleoctagon];
    "Državni porezni inspektorat" [shape=doubleoctagon];

    "Državni porezni inspektorat"->"Državni porezni inspektorat podnio je tužbu protiv odluke CLF‑a od 9. svibnja 2016.";
    "Državni porezni inspektorat podnio je tužbu protiv odluke CLF‑a od 9. svibnja 2016."->"Prvostupanjski sud";
    "Državni porezni inspektorat podnio je tužbu protiv odluke CLF‑a od 9. svibnja 2016."->"A. Jarmuškienė predmetnom transakcijom izvršila samo jednu isporuku robe s obzirom na to da se robe o kojima je riječ ne mogu isporučiti odvojeno jer su neodvojivo povezane i čine gospodarsku cjelinu." [dir=none];
    "Prvostupanjski sud" -> "Državni porezni inspektorat" [label="Odbijeno"];


}
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

Avverso la decisione della CLF del 9 maggio 2016 la Direzione nazionale delle imposte ricorreva dinanzi all’autorità giurisdizionale, deducendo che, con l’operazione de qua, la sig.ra Jarmuškienė avrebbe realizzato un’unica cessione di beni, considerato che i beni in questione non potevano essere ceduti separatamente, che essi erano intrinsecamente connessi e che costituivano, sotto il profilo economico, un tutt’uno.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Decisione della CLF del 9 maggio 2016" [shape=doubleoctagon];
    "Direzione nazionale delle imposte" [shape=doubleoctagon];
 
    "Direzione nazionale delle imposte"->"Avverso la decisione della CLF del 9 maggio 2016 la Direzione nazionale delle imposte ricorreva dinanzi all’autorità giurisdizionale";
    "Avverso la decisione della CLF del 9 maggio 2016 la Direzione nazionale delle imposte ricorreva dinanzi all’autorità giurisdizionale"->"Decisione della CLF del 9 maggio 2016";
    "Avverso la decisione della CLF del 9 maggio 2016 la Direzione nazionale delle imposte ricorreva dinanzi all’autorità giurisdizionale"->"la sig.ra Jarmuškienė avrebbe realizzato un’unica cessione di beni, che essi erano intrinsecamente connessi e che costituivano, sotto il profilo economico, un tutt’uno." [dir=none];
    "Decisione della CLF del 9 maggio 2016" -> "Direzione nazionale delle imposte" [label="Avverso la decisione"];


}
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

Valsts nodokļu inspekcija par MGK2016. gada 9. maija lēmumu cēla prasību tiesā, norādot, ka A. Jarmuškienė ar apstrīdēto darījumu ir veikusi tikai vienu preču piegādi, jo attiecīgās preces nevarēja tikt piegādātas atsevišķi, tās bija nedalāmi saistītas un no ekonomiskā viedokļa veidoja vienu kopumu.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Pirmās instances tiesa" [shape=doubleoctagon];
    "Valsts nodokļu inspekcija" [shape=doubleoctagon];

    "Valsts nodokļu inspekcija"->"Valsts nodokļu inspekcija par MGK2016. gada 9. maija lēmumu cēla prasību tiesā";
    "Valsts nodokļu inspekcija par MGK2016. gada 9. maija lēmumu cēla prasību tiesā"->"Pirmās instances tiesa";
    "Valsts nodokļu inspekcija par MGK2016. gada 9. maija lēmumu cēla prasību tiesā"->"A. Jarmuškienė ar apstrīdēto darījumu ir veikusi tikai vienu preču piegādi, tās bija nedalāmi saistītas un no ekonomiskā viedokļa veidoja vienu kopumu." [dir=none];
    "Pirmās instances tiesa" -> "Valsts nodokļu inspekcija" [label="Atbrīvots"];


}
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

Valstybinė mokesčių inspekcija kreipėsi į teismą su skundu dėl 2016 m. gegužės 9 d. Mokestinių ginčų komisijos sprendimo ir teigė, kad A. Jarmuškienė pagal ginčo sandorį atliko vieną prekių tiekimą, nes aptariamos prekės negalėjo būti patiektos atskirai, jos buvo neatsiejamai susijusios ir sudarė visumą ekonominiu požiūriu.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Pirmosios instancijos teismas" [shape=doubleoctagon];
    "Valstybinė mokesčių inspekcija" [shape=doubleoctagon];

    "Valstybinė mokesčių inspekcija"->"Kreipėsi į teismą su skundu dėl 2016 m. gegužės 9 d. sprendimo";
    "Kreipėsi į teismą su skundu dėl 2016 m. gegužės 9 d. sprendimo"->"Pirmosios instancijos teismas";
    "Kreipėsi į teismą su skundu dėl 2016 m. gegužės 9 d. sprendimo"->"A. Jarmuškienė pagal ginčo sandorį atliko vieną prekių tiekimą, nes aptariamos prekės negalėjo būti patiektos atskirai, jos buvo neatsiejamai susijusios ir sudarė visumą ekonominiu požiūriu." [dir=none];
    "Pirmosios instancijos teismas" -> "Valstybinė mokesčių inspekcija" [label="Atmesta"];


}
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

A nemzeti adóhatóság azzal érvelve indított keresetet a CLF 2016. május 9‑i határozatával szemben, hogy A. Jarmuškienė a szóban forgó ügylettel egyetlen termékértékesítést valósított meg, mivel a szóban forgó termékeket nem lehet külön‑külön értékesíteni, azok egymással szorosan összekapcsolódnak és gazdasági szempontból egységet alkotnak.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Az elsőfokú bíróság" [shape=doubleoctagon];
    "nemzeti adóhatóság" [shape=doubleoctagon];

    "nemzeti adóhatóság"->"indított keresetet a CLF 2016. május 9‑i határozatával szemben";
    "indított keresetet a CLF 2016. május 9‑i határozatával szemben"->"Az elsőfokú bíróság";
    "indított keresetet a CLF 2016. május 9‑i határozatával szemben"->"A. Jarmuškienė a szóban forgó ügylettel egyetlen termékértékesítést valósított meg, mivel a szóban forgó termékeket nem lehet külön‑külön értékesíteni, azok egymással szorosan összekapcsolódnak és gazdasági szempontból egységet alkotnak." [dir=none];
    "Az elsőfokú bíróság" -> "nemzeti adóhatóság" [label="Elbocsátva"];


}
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

Id-Direttorat Nazzjonali tat-Taxxi ppreżenta rikors ġudizzjarju kontra d-deċiżjoni tal-KTF tad-9 ta’ Mejju 2016, filwaqt li sostna li A. Jarmuškienė kienet wettqet, permezz tat-tranżazzjoni inkwistjoni, kunsinna waħda ta’ oġġetti, peress li l-proprjetajiet inkwistjoni ma setgħux jiġu kkunsinnati separatament minħabba li huma marbuta intrinsikament bejniethom u minħabba li minn perspettiva ekonomika jikkostitwixxu lott wieħed.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Il-qorti ta' l-ewwel istanza" [shape=doubleoctagon];
    "Direttorat Nazzjonali tat-Taxxi" [shape=doubleoctagon];

    "Direttorat Nazzjonali tat-Taxxi"->"ppreżenta rikors ġudizzjarju kontra d-deċiżjoni tal-KTF tad-9 ta’ Mejju 2016";
    "ppreżenta rikors ġudizzjarju kontra d-deċiżjoni tal-KTF tad-9 ta’ Mejju 2016"->"Il-qorti ta' l-ewwel istanza";
    "ppreżenta rikors ġudizzjarju kontra d-deċiżjoni tal-KTF tad-9 ta’ Mejju 2016"->"A. Jarmuškienė kienet wettqet, permezz tat-tranżazzjoni inkwistjoni, kunsinna waħda ta’ oġġetti, peress li l-proprjetajiet inkwistjoni ma setgħux jiġu kkunsinnati separatament minħabba li huma marbuta intrinsikament bejniethom u minħabba li minn perspettiva ekonomika jikkostitwixxu lott wieħed." [dir=none];
    "Il-qorti ta' l-ewwel istanza" -> "Direttorat Nazzjonali tat-Taxxi" [label="Ibgħat"];


}
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

De nationale belastingdirectie heeft tegen de beslissing van de CBG van 9 mei 2016 beroep in rechte ingesteld met het betoog dat Jarmuškienė door de betrokken handeling een enkele goederenlevering had verricht, aangezien de betrokken goederen niet afzonderlijk konden worden geleverd omdat zij intrinsiek waren verbonden en vanuit economisch oogpunt een geheel vormden.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "De rechtbank van eerste aanleg" [shape=doubleoctagon];
    "nationale belastingdirectie" [shape=doubleoctagon];

    "nationale belastingdirectie"->"heeft tegen de beslissing van de CBG van 9 mei 2016 beroep in rechte ingesteld";
    "heeft tegen de beslissing van de CBG van 9 mei 2016 beroep in rechte ingesteld"->"De rechtbank van eerste aanleg";
    "heeft tegen de beslissing van de CBG van 9 mei 2016 beroep in rechte ingesteld"->"Jarmuškienė door de betrokken handeling een enkele goederenlevering had verricht, aangezien de betrokken goederen niet afzonderlijk konden worden geleverd omdat zij intrinsiek waren verbonden en vanuit economisch oogpunt een geheel vormden." [dir=none];
    "De rechtbank van eerste aanleg" -> "nationale belastingdirectie" [label="Ontslagen"];


}
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

Krajowa inspekcja podatkowa wniosła skargę do sądu na decyzję MGK z dnia 9 maja 2016 r., podnosząc, że A. Jarmuškienė dokonała w drodze rozpatrywanej transakcji jednej dostawy towarów, ponieważ odnośne towary nie mogły zostać dostarczone odrębnie, były ze sobą nierozerwalnie związane i stanowiły jedną całość pod względem gospodarczym.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Sąd pierwszej instancji" [shape=doubleoctagon];
    "Krajowa inspekcja podatkowa" [shape=doubleoctagon];

    "Krajowa inspekcja podatkowa"->"wniosła skargę do sądu na decyzję MGK z dnia 9 maja 2016 r.";
    "wniosła skargę do sądu na decyzję MGK z dnia 9 maja 2016 r."->"Sąd pierwszej instancji";
    "wniosła skargę do sądu na decyzję MGK z dnia 9 maja 2016 r."->"A. Jarmuškienė dokonała w drodze rozpatrywanej transakcji jednej dostawy towarów, ponieważ odnośne towary nie mogły zostać dostarczone odrębnie, były ze sobą nierozerwalnie związane i stanowiły jedną całość pod względem gospodarczym." [dir=none];
    "Sąd pierwszej instancji" -> "Krajowa inspekcja podatkowa" [label="Oddalony"];


}