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Case C-213/24, Grzera: Judgment of the Court (Sixth Chamber) of 3 April 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu – Poland) – E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concepts of taxable person and economic activity – Sale of agricultural land for residential development – Preparation for sale by an agent acting as a professional trader – Statutory joint ownership of assets between co-owning spouses)
ECLI:EU:UNKNOWN:62024CA0213
62024CA0213
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Official Journal of the European Union
C series
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C/2025/3023
10.6.2025
(Case C-213/24,
Grzera)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 9(1) - Concepts of ‘taxable person’ and ‘economic activity’ - Sale of agricultural land for residential development - Preparation for sale by an agent acting as a professional trader - Statutory joint ownership of assets between co-owning spouses)
(C/2025/3023)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: E. T.
Defendant: Dyrektor Izby Administracji Skarbowej we Wrocławiu
Operative part of the judgment
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 person who transfers land which was initially part of his or her personal assets by entrusting the preparation of the sale to a professional trader who, as that person’s agent, takes active steps to market the property by mobilising, for the purposes of that sale, resources similar to those deployed by producers, traders or persons supplying services within the meaning of that provision, may be regarded as a taxable person subject to value added tax (VAT) carrying out an economic activity independently.
Article 9(1) of Directive 2006/112 must be interpreted as meaning that, in the context of a sales transaction classified as an economic activity within the meaning of that directive, that provision does not preclude the statutory joint ownership formed by co-owning spouses from being regarded as a taxable person carrying out an economic activity independently, where those spouses appear, in the eyes of third parties, to have carried out together the sale of land falling within that joint ownership, which constitutes an economic activity, and where the economic risk linked to the exercise of that activity is borne by the joint ownership.
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(1) OJ C C/2024/3594.
(2) The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
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ELI: http://data.europa.eu/eli/C/2025/3023/oj
ISSN 1977-091X (electronic edition)
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