- On April 3, 2025, the Court of Justice of the European Union issued a landmark ruling in case C-213/24 Grzera.
- The ruling addresses whether an individual who hires a professional entity to prepare a real estate sale can be considered a VAT taxpayer.
- The court decided that an individual selling land from personal assets, with the help of a professional entity, can be considered a VAT taxpayer.
- The ruling also considers whether marital joint property can be treated as a single VAT taxpayer.
- It was determined that spouses co-owning property can be treated as one VAT taxpayer if they act jointly and bear economic risk.
- This ruling marks a significant shift from previous tax authority practices regarding the sale of jointly owned property.
- The decision may require changes in national regulations, and it remains to be seen how tax authorities will adapt.
Source: mddp.pl
See also
Click on the logo to visit the website
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
