Questions have been raised to the European Court of Justice:
1. Does Article 2 of Directive 2006/112 on the common system of value added tax preclude a transaction, one whereby a taxpayer, as creditor, acquires immovable property in the context of an enforcement procedure and, some time later, sells it in order to recover a sum of money which he had loaned, from being regarded as an economic activity in the form of the exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis?
2. Can an individual who has carried out such a legal transaction be regarded as a taxable person within the meaning of Article 9 of Directive 2006/112?
Source: curia.europa.eu
Latest Posts in "European Union"
- ECJ VAT Cases decided in 2025
- General Court T-773/25 (Finanzamt für Großbetriebe) – Questions – Ex Nunc Implications of Late Invoices in Triangular Transactions
- A Guide to cross-border B2B distribution and tolling transactions in Europe: the staggering cost of VAT
- VAT Treatment of Social Media Influencers in the EU: Directive Rules, ECJ Guidance & National Practices
- EU’s ViDA in Motion: How EU Member States Are Preparing for implementing Digital Reporting Requirements (DRR)
