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Case C-716/18: Judgment of the Court (Fifth Chamber) of 9 July 2020 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1 (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Point 4 of the first paragraph of Article 288 — Special scheme for small enterprises — Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises — Concept of ‘ancillary real estate transaction’ — Letting of immovable property by a natural person who exercises several liberal professions)
ECLI:EU:UNKNOWN:62018CA0716
62018CA0716
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Valentina R., lawyer
31.8.2020
Official Journal of the European Union
C 287/5
(Case C-716/18) (1)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Point 4 of the first paragraph of Article 288 - Special scheme for small enterprises - Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises - Concept of ‘ancillary real estate transaction’ - Letting of immovable property by a natural person who exercises several liberal professions)
(2020/C 287/06)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicant: CT
Defendant: Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1
Operative part of the judgment
Point 4 of the first paragraph of Article 288 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that, with respect to a taxable person who is a natural person and whose economic activity consists of the exercise of several liberal professions and the letting of immovable property, such a letting does not constitute an ‘ancillary transaction’ under that provision where that transaction is carried out in the context of a usual business activity of the taxable person.
(1) OJ C 65, 18.2.2019.