- 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.
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