Comments on ECJ C-213/24: Joint Marital Property as Single VAT Taxpayer in Real Estate Sales

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

ECJ C-213/24 (Grzera) – Judgment – Selling land through an agent can classify individuals as taxable persons

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Other sources

Private individual sells agricultural land with the help of a broker: VAT due if there is an economic activity

A Polish couple, having received agricultural land through family inheritance, engaged a professional intermediary to handle the sale process, leading the tax authorities to classify their actions as an economic activity subject to VAT.
The CJEU determined that individuals can be liable for VAT if they take active steps to generate income from goods, even when those steps are executed by an intermediary, establishing that actions like land division and marketing indicate economic activity.
The ruling also suggests that in cases of joint property ownership, such as in marriage, VAT liability may be assessed at the community level rather than individually, emphasizing the importance of understanding agreements with intermediaries regarding risk-bearing responsibilities.

Source BTW jurisprudentie

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.