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ECJ C-604/19 (Gmina Wrocław) – Questions – VAT on conversion of perpetual usufruct into a right of ownership? Details from Polish Order

Further to our previous post, we can add more details from the Polish Central Database of Administrative Court Decisions

  1. Does the conversion of a right of perpetual usufruct into a right of ownership of immovable property by operation of law, as in the circumstances of this case, constitute a supply of goods within the meaning of Article 14(2)(a) in conjunction with Article 2(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, as amended; hereinafter: Directive 2006/112) subject to value added tax (hereinafter: VAT)?
  2. If Question 1 is answered in the negative, does the conversion of the right of perpetual usufruct into the right of ownership of immovable property by operation of law constitute a supply of goods within the meaning of Article 14(1) in conjunction with Article 2(1)(a) of Directive 2006/112 which is subject to VAT?
  3. In charging fees for the conversion of the right of perpetual usufruct into a right of ownership of immovable property by operation of law, as in the circumstances of the case, does the municipality act as a taxable person within the meaning of Article 9(1) in conjunction with Article 2(1)(a) of Directive 112 or as a public authority within the meaning of Article 13 of Directive 112?