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: Finnish

Paikallinen veroviranomainen totesi verokautta 2012–2013 koskeneen arvonlisäverotarkastuksen johdosta 23.10.2015 tekemässään päätöksessä, että kyseessä oleva liiketoimi ei ollut kertaluonteinen tai satunnainen vaan Jarmuškienė harjoitti arvonlisäverolaissa tarkoitettua liiketoimintaa. Kyseisen veroviranomaisen mukaan hänen olisi siten pitänyt ilmoittaa myynnistä maksettavana arvonlisäverona 45558 LTL (noin 13195 euroa) laskettuna hänen kyseessä olevasta liiketoimesta saamastaan kokonaissummasta eli 262500 LTL:stä (noin 76025 euroa). Koska kuitenkin asuinrakennuksen rakennustöiden hintaan sisältyi ostoista maksettua arvonlisäveroa 21000 LTL (noin 6082 euroa), paikallinen veroviranomainen katsoi, että Jarmuškienėn olisi ollut vähennettävä tämä rahamäärä edellä mainitusta 45558 LTL:n (noin 13195 euroa) määrästä, joten hänen maksettavakseen jäi 24558 LTL (7112 euroa) kyseessä olevan liiketoimen perusteella myynnistä maksettavaa arvonlisäveroa. Kun otetaan vielä huomioon myöhemmin tapahtunut erillinen luovutus, paikallisen veroviranomaisen päätöksen mukaan Jarmuškienėn oli maksettava verokaudelta 2012–2013 arvonlisäveroa 21915,55 euroa ja lisäksi viivästyskorkoa 5034 euroa ja 2192 euron seuraamusmaksu.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Paikallinen veroviranomainen" [shape=doubleoctagon];
    "23.10.2015 tekemässään päätöksessä" [shape=trapezium];
    
    "Paikallinen veroviranomainen"->"23.10.2015 tekemässään päätöksessä" [label="verokautta 2012–2013 koskeneen arvonlisäverotarkastuksen 2012-2013"];
    "23.10.2015 tekemässään päätöksessä"->"Kyseessä oleva liiketoimi ei ollut kertaluonteinen tai satunnainen vaan Jarmuškienė harjoitti arvonlisäverolaissa tarkoitettua liiketoimintaa." [dir=none];
    "Kyseessä oleva liiketoimi ei ollut kertaluonteinen tai satunnainen vaan Jarmuškienė harjoitti arvonlisäverolaissa tarkoitettua liiketoimintaa." -> "Ms JarmuškienėJarmuškienėn oli maksettava verokaudelta 2012–2013 arvonlisäveroa 21915,55 euroa ja lisäksi viivästyskorkoa 5034 euroa ja 2192 euron seuraamusmaksu. 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: Swedish

Till följd av en mervärdesskattekontroll avseende perioden 2012–2013 konstaterade den lokala skattemyndigheten i ett beslut av den 23 oktober 2015 att det med avseende på den aktuella transaktionen inte var fråga om någon punktvis eller enstaka transaktion, utan att Akvilė Jarmuškienė bedrev ekonomisk verksamhet i den mening som avses i mervärdesskattelagen. Enligt skattemyndigheten borde hon därmed ha deklarerat ett belopp på 45558 LTL (ungefär 13195 euro) som utgående mervärdesskatt, beräknad på det totala belopp som hon hade erhållit för den aktuella transaktionen, det vill säga 262500 LTL (ungefär 76025 euro). Eftersom den ingående mervärdesskatten för uppförandet av bostadshuset uppgick till 21000 LTL (ungefär 6082 euro) ansåg den lokala skattemyndigheten att Akvilė Jarmuškienė borde ha dragit av detta belopp från den ovan angivna summan på 45558 LTL (ungefär 13195 euro), så att hon var skyldig att betala in en summa på 24558 LTL (7112 euro) i utgående mervärdesskatt inom ramen för den aktuella transaktionen. Med hänsyn till att det hade skett en senare separat leverans beslutade den lokala skattemyndigheten slutligen att Akvilė Jarmuškienė – med avseende på åren 2012–2013 – var skyldig att erlägga ett belopp på 21915,55 euro i mervärdesskatt, jämte 5034 euro i dröjsmålsränta, samt en straffavgift på 2192 euro.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "den lokala skattemyndigheten" [shape=doubleoctagon];
    "beslut av den 23 oktober 2015" [shape=trapezium];
    
    "den lokala skattemyndigheten"->"beslut av den 23 oktober 2015" [label="mervärdesskattekontroll avseende perioden 2012–2013 2012-2013"];
    "beslut av den 23 oktober 2015"->"det med avseende på den aktuella transaktionen inte var fråga om någon punktvis eller enstaka transaktion, utan att Akvilė Jarmuškienė bedrev ekonomisk verksamhet i den mening som avses i mervärdesskattelagen." [dir=none];
    "det med avseende på den aktuella transaktionen inte var fråga om någon punktvis eller enstaka transaktion, utan att Akvilė Jarmuškienė bedrev ekonomisk verksamhet i den mening som avses i mervärdesskattelagen." -> "Ms Jarmuškienėvar skyldig att erlägga ett belopp på 21915,55 euro i mervärdesskatt, jämte 5034 euro i dröjsmålsränta, samt en straffavgift på 2192 euro. 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: English

Ms Jarmuškienė lodged a complaint against that decision to the State Tax Inspectorate, which, by decision of 2 February 2016, upheld the amounts of VAT imposed by the local tax authority.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Ms Jarmuškienė" [shape=doubleoctagon];
    "State Tax Inspectorate" [shape=doubleoctagon];
    
    "Ms Jarmuškienė"->"State Tax Inspectorate" [label="Lodged a complaint against that decision"];
    "State Tax Inspectorate"->"Decision 02/02/2016";
    "Decision 02/02/2016"->"Ms Jarmuškienė";
    "Decision 02/02/2016"->"Upheld the amounts of VAT imposed by the local tax authority"[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

Г‑жа Jarmuškienė подава жалба по административен ред срещу това решение пред Държавна данъчна инспекция, която с решение от 2 февруари 2016 г. потвърждава определените от местната данъчна служба задължения по ДДС.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Г‑жа Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Държавна данъчна инспекция" [shape=doubleoctagon];
    
    "Г‑жа Jarmuškienė Jarmuškienė"->"Държавна данъчна инспекция" [label="подава жалба срещу това решение"];
    "Държавна данъчна инспекция"->"решение 02/02/2016";
    "решение 02/02/2016"->"Г‑жа Jarmuškienė Jarmuškienė";
    "решение 02/02/2016"->"потвърждава определените от местната данъчна служба задължения по ДДС."[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

La Sra. Jarmuškienė presentó una reclamación contra esta resolución ante la Inspección Nacional Tributaria, que confirmó, mediante resolución de 2 de febrero de 2016, los importes de IVA liquidados por la administración tributaria local.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "La Sra. Jarmuškienė" [shape=doubleoctagon];
    "Inspección Nacional Tributaria" [shape=doubleoctagon];
    
    "La Sra. Jarmuškienė"->"Inspección Nacional Tributaria" [label="presentó una reclamación contra esta resolución"];
    "Inspección Nacional Tributaria"->"resolución 02/02/2016";
    "resolución 02/02/2016"->"La Sra. Jarmuškienė";
    "resolución 02/02/2016"->"Confirmó, mediante resolución de 2 de febrero de 2016, los importes de IVA liquidados por la administración tributaria local."[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

A. Jarmuškienė proti tomuto rozhodnutí podala stížnost ke státní daňové inspekci, která rozhodnutím ze dne 2. února 2016 potvrdila výši DPH vyčíslenou místním správcem daně.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "státní daňové inspekci" [shape=doubleoctagon];
    
    "Jarmuškienė Jarmuškienė"->"státní daňové inspekci" [label="Proti tomuto rozhodnutí podala stížnost"];
    "státní daňové inspekci"->"rozhodnutí 02/02/2016";
    "rozhodnutí 02/02/2016"->"Jarmuškienė Jarmuškienė";
    "rozhodnutí 02/02/2016"->"Potvrdila výši DPH vyčíslenou místním správcem daně."[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

Akvilė Jarmuškienė indgav en klage over denne afgørelse til statsskatteinspektoratet, som ved afgørelse af 2. februar 2016 opretholdt de momsbeløb, som den lokale skattemyndighed havde pålagt.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Akvilė Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "statsskatteinspektoratet" [shape=doubleoctagon];
    
    "Akvilė Jarmuškienė Jarmuškienė"->"statsskatteinspektoratet" [label="indgav en klage over denne afgørelse"];
    "statsskatteinspektoratet"->"afgørelse 02/02/2016";
    "afgørelse 02/02/2016"->"Akvilė Jarmuškienė Jarmuškienė";
    "afgørelse 02/02/2016"->"Opretholdt de momsbeløb, som den lokale skattemyndighed havde pålagt."[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: German

Frau Jarmuškienė legte gegen diese Entscheidung einen Einspruch bei der staatlichen Steuerinspektion ein, die mit Entscheidung vom 2. Februar 2016 die von der örtlichen Steuerverwaltung festgesetzten Mehrwertsteuerbeträge bestätigte.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Frau Jarmuškienė" [shape=doubleoctagon];
    "staatlichen Steuerinspektion" [shape=doubleoctagon];
    
    "Frau Jarmuškienė"->"staatlichen Steuerinspektion" [label="legte gegen diese Entscheidung einen Einspruch ein"];
    "staatlichen Steuerinspektion"->"Entscheidung 02/02/2016";
    "Entscheidung 02/02/2016"->"Frau Jarmuškienė";
    "Entscheidung 02/02/2016"->"bestätigte die von der örtlichen Steuerverwaltung festgesetzten Mehrwertsteuerbeträge"[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: Estonian

A. Jarmuškienė esitas selle otsuse peale vaide maksuinspektsioonile, kes jättis 2. veebruari 2016. aasta otsusega kohaliku maksuhalduri määratud käibemaksusummad muutmata.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "maksuinspektsioonile" [shape=doubleoctagon];
    
    "Jarmuškienė Jarmuškienė"->"maksuinspektsioonile" [label="esitas selle otsuse peale vaide"];
    "maksuinspektsioonile"->"otsuse 02/02/2016";
    "otsuse 02/02/2016"->"Jarmuškienė Jarmuškienė";
    "otsuse 02/02/2016"->"Jättis 2. veebruari 2016. aasta otsusega kohaliku maksuhalduri määratud käibemaksusummad muutmata."[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

H A. Jarmuškienė άσκησε διοικητική προσφυγή κατά της απόφασης αυτής ενώπιον της εθνικής διεύθυνσης φορολογίας, η οποία, με απόφαση της 2ας Φεβρουαρίου 2016, επικύρωσε τα ποσά ΦΠΑ που είχαν επιβληθεί από την τοπική φορολογική αρχή.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "A. Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "εθνικής διεύθυνσης φορολογίας" [shape=doubleoctagon];
    
    "A. Jarmuškienė Jarmuškienė"->"εθνικής διεύθυνσης φορολογίας" [label="Η A. Jarmuškienė άσκησε διοικητική προσφυγή κατά της απόφασης αυτής"];
    "εθνικής διεύθυνσης φορολογίας"->"απόφασης 02/02/2016";
    "απόφασης 02/02/2016"->"A. Jarmuškienė Jarmuškienė";
    "απόφασης 02/02/2016"->"επικύρωσε τα ποσά ΦΠΑ που είχαν επιβληθεί από την τοπική φορολογική αρχή"[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

Mme Jarmuškienė a introduit une réclamation contre cette décision devant la direction nationale des impôts, qui a confirmé, par décision du 2 février 2016, les montants de TVA imposés par l’administration fiscale locale.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Mme Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "la direction nationale des impôts" [shape=doubleoctagon];
    
    "Mme Jarmuškienė Jarmuškienė"->"la direction nationale des impôts" [label="a introduit une réclamation contre cette décision"];
    "la direction nationale des impôts"->"décision 02/02/2016";
    "décision 02/02/2016"->"Mme Jarmuškienė Jarmuškienė";
    "décision 02/02/2016"->"a confirmé, par décision du 2 février 2016, les montants de TVA imposés par l’administration fiscale locale."[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

A. Jarmuškienė podnijela je žalbu protiv te odluke Državnom poreznom inspektoratu, koji je odlukom od 2. veljače 2016. potvrdio iznose PDV‑a koje je naložila lokalna porezna uprava.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Državnom poreznom inspektoratu" [shape=doubleoctagon];
    
    "Jarmuškienė Jarmuškienė"->"Državnom poreznom inspektoratu" [label="Podnijela je žalbu protiv te odluke"];
    "Državnom poreznom inspektoratu"->"odluka 02/02/2016";
    "odluka 02/02/2016"->"Jarmuškienė Jarmuškienė";
    "odluka 02/02/2016"->"Potvrdio iznose PDV‑a koje je naložila lokalna porezna uprava."[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

Avverso tale decisione la sig.ra Jarmuškienė ricorreva dinanzi alla Direzione nazionale delle imposte, la quale, con decisione del 2 febbraio 2016, confermava gli importi dell’IVA accertati dall’amministrazione finanziaria locale.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "sig.ra Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Direzione nazionale delle imposte" [shape=doubleoctagon];
    
    "sig.ra Jarmuškienė Jarmuškienė"->"Direzione nazionale delle imposte" [label="ricorreva dinanzi alla Direzione nazionale delle imposte,"];
    "Direzione nazionale delle imposte"->"decisione del 2 febbraio 2016 02/02/2016";
    "decisione del 2 febbraio 2016 02/02/2016"->"sig.ra Jarmuškienė Jarmuškienė";
    "decisione del 2 febbraio 2016 02/02/2016"->"confermava gli importi dell’IVA accertati dall’amministrazione finanziaria locale."[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

A. Jarmuškienė par šo lēmumu iesniedza sūdzību Valsts nodokļu inspekcijā, kura ar 2016. gada 2. februāra lēmumu apstiprināja PVN summas, ko bija piemērojusi vietējā nodokļu administrācija.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "A. Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Valsts nodokļu inspekcija" [shape=doubleoctagon];
    
    "A. Jarmuškienė Jarmuškienė"->"Valsts nodokļu inspekcija" [label="Par šo lēmumu iesniedza sūdzību"];
    "Valsts nodokļu inspekcija"->"lēmumu 02/02/2016";
    "lēmumu 02/02/2016"->"A. Jarmuškienė Jarmuškienė";
    "lēmumu 02/02/2016"->"Apstiprināja PVN summas, ko bija piemērojusi vietējā nodokļu administrācija."[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 dėl šio sprendimo pateikė skundą Valstybinei mokesčių inspekcijai, o ši 2016 m. vasario 2 d. sprendimu patvirtino vietos mokesčių administratoriaus apskaičiuotas PVM sumas.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "A. Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Valstybinei mokesčių inspekcijai" [shape=doubleoctagon];
    
    "A. Jarmuškienė Jarmuškienė"->"Valstybinei mokesčių inspekcijai" [label="dėl šio sprendimo pateikė skundą"];
    "Valstybinei mokesčių inspekcijai"->"sprendimas 02/02/2016";
    "sprendimas 02/02/2016"->"A. Jarmuškienė Jarmuškienė";
    "sprendimas 02/02/2016"->"Patvirtino vietos mokesčių administratoriaus apskaičiuotas PVM sumas."[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

A. Jarmuškienė panaszt nyújtott be e határozattal szemben a nemzeti adóhatósághoz, amely a 2016. február 2‑i határozattal helybenhagyta a helyi adóhatóság által kivetett héaösszegeket.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "A. Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "nemzeti adóhatóság" [shape=doubleoctagon];
    
    "A. Jarmuškienė Jarmuškienė"->"nemzeti adóhatóság" [label="Panaszt nyújtott be e határozattal szemben"];
    "nemzeti adóhatóság"->"határozattal 02/02/2016";
    "határozattal 02/02/2016"->"A. Jarmuškienė Jarmuškienė";
    "határozattal 02/02/2016"->"Helybenhagyta a helyi adóhatóság által kivetett héaösszegeket."[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

A. Jarmuškienė ppreżentat ilment kontra din id-deċiżjoni quddiem id-Direttorat Nazzjonali tat-Taxxi, li, permezz ta’ deċiżjoni tat-2 ta’ Frar 2016, ikkonferma l-ammonti tal-VAT imposti mill-amministrazzjoni fiskali lokali.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Direttorat Nazzjonali tat-Taxxi" [shape=doubleoctagon];
    
    "Jarmuškienė Jarmuškienė"->"Direttorat Nazzjonali tat-Taxxi" [label="ppreżentat ilment kontra din id-deċiżjoni"];
    "Direttorat Nazzjonali tat-Taxxi"->"deċiżjoni 02/02/2016";
    "deċiżjoni 02/02/2016"->"Jarmuškienė Jarmuškienė";
    "deċiżjoni 02/02/2016"->"ikkonferma l-ammonti tal-VAT imposti mill-amministrazzjoni fiskali lokali."[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

Jarmuškienė heeft tegen deze beschikking bezwaar ingediend bij de nationale belastingdirectie, die de door de plaatselijke belastingdienst opgelegde btw-bedragen bij beschikking van 2 februari 2016 heeft bevestigd.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "nationale belastingdirectie" [shape=doubleoctagon];
    
    "Jarmuškienė Jarmuškienė"->"nationale belastingdirectie" [label="heeft tegen deze beschikking bezwaar ingediend"];
    "nationale belastingdirectie"->"beschikking 02/02/2016";
    "beschikking 02/02/2016"->"Jarmuškienė Jarmuškienė";
    "beschikking 02/02/2016"->"heeft de door de plaatselijke belastingdienst opgelegde btw-bedragen bij beschikking van 2 februari 2016 heeft bevestigd."[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

Akvilė Jarmuškienė wniosła odwołanie od tej decyzji do krajowej inspekcji podatkowej, która to inspekcja w drodze decyzji z dnia 2 lutego 2016 r. potwierdziła kwoty VAT ustalone przez lokalny organ podatkowy.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Akvilė Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "krajowej inspekcji podatkowej" [shape=doubleoctagon];
    
    "Akvilė Jarmuškienė Jarmuškienė"->"krajowej inspekcji podatkowej" [label="Wniosła odwołanie od tej decyzji"];
    "krajowej inspekcji podatkowej"->"decyzji 02/02/2016";
    "decyzji 02/02/2016"->"Akvilė Jarmuškienė Jarmuškienė";
    "decyzji 02/02/2016"->"Potwierdziła kwoty VAT ustalone przez lokalny organ podatkowy."[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

A. Jarmuškienė apresentou uma reclamação desta decisão junto da Autoridade Tributária Central do Estado, que confirmou, por Decisão de 2 de fevereiro de 2016, os montantes de IVA impostos pela Autoridade Tributária local.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "A. Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Autoridade Tributária Central do Estado" [shape=doubleoctagon];
    
    "A. Jarmuškienė Jarmuškienė"->"Autoridade Tributária Central do Estado" [label="apresentou uma reclamação desta decisão"];
    "Autoridade Tributária Central do Estado"->"Decisão de 2 de fevereiro de 2016 02/02/2016";
    "Decisão de 2 de fevereiro de 2016 02/02/2016"->"A. Jarmuškienė Jarmuškienė";
    "Decisão de 2 de fevereiro de 2016 02/02/2016"->"confirmou, por Decisão de 2 de fevereiro de 2016, os montantes de IVA impostos pela Autoridade Tributária local."[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

Doamna Jarmuškienė a formulat o contestație împotriva acestei decizii la Direcția națională a impozitelor, care a confirmat, prin decizia din 2 februarie 2016, cuantumurile TVA‑ului impuse de administrația fiscală locală.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Doamna Jarmuškienė" [shape=doubleoctagon];
    "Direcția națională a impozitelor" [shape=doubleoctagon];
    
    "Doamna Jarmuškienė"->"Direcția națională a impozitelor" [label="a formulat o contestație împotriva acestei decizii"];
    "Direcția națională a impozitelor"->"decizia 02/02/2016";
    "decizia 02/02/2016"->"Doamna Jarmuškienė";
    "decizia 02/02/2016"->"a confirmat, prin decizia din 2 februarie 2016, cuantumurile TVA‑ului impuse de administrația fiscală locală."[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

Pani Jarmuškienėová podala proti tomuto rozhodnutiu sťažnosť na štátnu daňovú inšpekciu, ktorá rozhodnutím z 2. februára 2016 potvrdila výšku DPH, ktorú uložil miestny daňový úrad.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Pani Jarmuškienė" [shape=doubleoctagon];
    "štátna daňová inšpekcia" [shape=doubleoctagon];
    
    "Pani Jarmuškienė"->"štátna daňová inšpekcia" [label="Podala proti tomuto rozhodnutiu sťažnosť"];
    "štátna daňová inšpekcia"->"rozhodnutiu 02/02/2016";
    "rozhodnutiu 02/02/2016"->"Pani Jarmuškienė";
    "rozhodnutiu 02/02/2016"->"Potvrdila výšku DPH, ktorú uložil miestny daňový úrad."[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 je zoper to odločbo vložila pritožbo na nacionalni davčni inšpektorat, ki je z odločbo z dne 2. februarja 2016 potrdil zneske DDV, katerih plačilo je naložila lokalna davčna uprava.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "A. Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "nacionalni davčni inšpektorat" [shape=doubleoctagon];
    
    "A. Jarmuškienė Jarmuškienė"->"nacionalni davčni inšpektorat" [label="Jarmuškienė je zoper to odločbo vložila pritožbo"];
    "nacionalni davčni inšpektorat"->"odločbo 02/02/2016";
    "odločbo 02/02/2016"->"A. Jarmuškienė Jarmuškienė";
    "odločbo 02/02/2016"->"Potrdil zneske DDV, katerih plačilo je naložila lokalna davčna uprava."[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 teki tästä päätöksestä oikaisuvaatimuksen valtakunnalliselle veroviranomaiselle, joka 2.2.2016 antamallaan päätöksellä pysytti paikallisen veroviranomaisen maksuunpanemat arvonlisäveromäärät.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "valtakunnallinen veroviranomainen" [shape=doubleoctagon];
    
    "Jarmuškienė Jarmuškienė"->"valtakunnallinen veroviranomainen" [label="Teki tästä päätöksestä oikaisuvaatimuksen"];
    "valtakunnallinen veroviranomainen"->"päätös 02/02/2016";
    "päätös 02/02/2016"->"Jarmuškienė Jarmuškienė";
    "päätös 02/02/2016"->"Pysytti paikallisen veroviranomaisen maksuunpanemat arvonlisäveromäärät."[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

Akvilė Jarmuškienė ingav klagomål mot beslutet hos Nationella skatteinspektionen, som den 2 februari 2016 fastställde de mervärdesskattebelopp som påförts av den lokala skattemyndigheten.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Akvilė Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Nationella skatteinspektionen" [shape=doubleoctagon];
    
    "Akvilė Jarmuškienė Jarmuškienė"->"Nationella skatteinspektionen" [label="ingav klagomål mot beslutet"];
    "Nationella skatteinspektionen"->"beslutet 02/02/2016";
    "beslutet 02/02/2016"->"Akvilė Jarmuškienė Jarmuškienė";
    "beslutet 02/02/2016"->"Fastställde de mervärdesskattebelopp som påförts av den lokala skattemyndigheten."[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

Ms Jarmuškienė then referred the matter to the Mokestinių ginčų komisija (Tax Disputes Commission, Lithuania) (‘the TDC’), which, by decision of 9 May 2016, annulled the State Tax Inspectorate’s decision of 2 February 2016 and referred the case back to the latter for reconsideration. In support of its decision, the TDC stated that, in the transaction in question, Ms Jarmuškienė had sold two separate items of property, namely a part of the land and a part of the dwelling house, and that the local tax authority was therefore wrong to hold that the sale of the items of immovable property in the course of that transaction constituted a single supply of goods. According to the TDC, at the material time only supplies of goods whose price led to the ceiling laid down in the Law on VAT being exceeded were subject to VAT. In the case in point, only one of the sales of property that were the subject of the transaction in question led to that ceiling being exceeded.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Ms Jarmuškienė" [shape=doubleoctagon];
    "Mokestinių ginčų komisija (Tax Disputes Commission, Lithuania) (‘the TDC’)" [shape=doubleoctagon];
    
    "Ms Jarmuškienė"->"Mokestinių ginčų komisija (Tax Disputes Commission, Lithuania) (‘the TDC’)" [label="Referred the matter"];
    "Mokestinių ginčų komisija (Tax Disputes Commission, Lithuania) (‘the TDC’)"->"Decision 09/06/2016";
    "Decision 09/06/2016"->"Ms Jarmuškienė";
    "Decision 09/06/2016"->"It annulled the State Tax Inspectorate’s decision of 2 February 2016 and referred the case back to the latter for reconsideration."[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

Г‑жа Jarmuškienė сезира Mokestinių ginčų komisija (Комисия по данъчни спорове, Литва) (наричана по-нататък „MGK“), която с решение от 9 май 2016 г. отменя решението на Държавната данъчна инспекция от 2 февруари 2016 г. и ѝ връща преписката за преразглеждане. В мотивите на решението си MGK приема, че в рамките на разглежданата сделка г‑жа Jarmuškienė е продала две отделни вещи, а именно част от терен и част от къща, поради което местната данъчна служба е приела неправилно, че продажбата на недвижимите вещи в рамките на тази сделка представлява една обща доставка на вещи. Според MGK към момента на настъпване на фактите облагаеми са били само доставките на вещи, чиято цена води до надхвърляне на горната граница, предвидена в Закона за ДДС. В случая обаче само едната продажба на вещите, предмет на разглежданата сделка, довела до надхвърляне на тази горна граница.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "г‑жа Jarmuškienė Jarmuškienė" [shape=doubleoctagon];
    "Mokestinių ginčų komisija (Tax Disputes Commission, Lithuania) (‘the TDC’)" [shape=doubleoctagon];
    
    "г‑жа Jarmuškienė Jarmuškienė"->"Mokestinių ginčų komisija (Tax Disputes Commission, Lithuania) (‘the TDC’)" [label="и ѝ връща преписката за преразглеждане"];
    "Mokestinių ginčų komisija (Tax Disputes Commission, Lithuania) (‘the TDC’)"->"решение от 9 май 2016 г. 09/06/2016";
    "решение от 9 май 2016 г. 09/06/2016"->"г‑жа Jarmuškienė Jarmuškienė";
    "решение от 9 май 2016 г. 09/06/2016"->"отменя решението на Държавната данъчна инспекция от 2 февруари 2016 г. и ѝ връща преписката за преразглеждане."[dir=none];
    
}