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Case C-213/24, Grzera: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 19 March 2024 – E.T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
ECLI:EU:UNKNOWN:62024CN0213
62024CN0213
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Official Journal of the European Union
EN
C series
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C/2024/3594
17.6.2024
(Case C-213/24, Grzera)
(C/2024/3594)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: E.T.
Other party to the proceedings: Dyrektor Izby Administracji Skarbowej we Wrocławiu
Questions referred
1.Must the provisions of Directive [2006/112], and in particular Articles 2(1) and 9(1) of that directive, be interpreted as meaning that a person who sells an immovable property, which was not previously used for economic activity, and commissions the preparation for sale [of that property] to a professional trader who subsequently, as that person’s agent, undertakes a series of organised activities with the aim of dividing the property and selling it for a higher price, independently carries out an economic activity?
2.Must the provisions of Directive [2006/112], and in particular Article 9(1) of that directive, be interpreted as meaning that each of the cooperating spouses is to be considered a person who independently carries out an economic activity?
The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
ELI: http://data.europa.eu/eli/C/2024/3594/oj
ISSN 1977-091X (electronic edition)
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