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Case C-655/19: Judgment of the Court (Sixth Chamber) of 20 January 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Administraţia Judeţeană a Finanţelor Publice Sibiu, Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP) v LN (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2 — Article 9 — Concepts of ‘economic activity’ and ‘taxable person’ — Transactions which seek to obtain income from goods on a continuing basis — Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings — Simple exercise of right of ownership by its holder)
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62019CA0655
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8.3.2021
Official Journal of the European Union
C 79/14
(Case C-655/19) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 2 - Article 9 - Concepts of ‘economic activity’ and ‘taxable person’ - Transactions which seek to obtain income from goods on a continuing basis - Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings - Simple exercise of right of ownership by its holder)
(2021/C 79/16)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicants: Administraţia Judeţeană a Finanţelor Publice Sibiu, Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP)
Defendant: LN
Operative part of the judgment
Article 2(1)(a) and Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a transaction by which a person acquires immovable property in the context of an enforcement procedure undertaken for the purpose of recovery of a loan which had previously been granted and, consequently, sells that property does not constitute, in itself, an economic activity, where that transaction falls within the scope of a simple exercise of the right of ownership and of the sound management of private assets, such that that person cannot, in the context of that transaction, be considered a taxable person.
(1) OJ C 19, 20.1.2020.