Married Couples as Single VAT Taxpayers: WSA Wrocław Ruling on Joint Property Sales

• Case involved sale of plots by a married couple under joint ownership
• Tax authorities treated each spouse as separate VAT taxpayers
• Dispute on whether couple should be one group VAT taxpayer under Directive 112 and EU Court rulings
• Tax authorities decided each spouse should account for VAT based on their share
• EU Court ruled land sales by individuals with professional help can be business activity
• Under joint ownership, spouses can be one VAT taxpayer if acting jointly and sharing economic risk
• WSA in Wrocław annulled tax authority decisions, ruling couple acted jointly and should be one group taxpayer
• Invoices for joint assets should be issued to the couple, with one tax decision
• Ruling has practical significance for treating spouses as one VAT taxpayer for joint asset activities
• May affect invoice issuance, VAT deduction rights, and tax proceedings by authorities

Source: mddp.pl

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.

---

---