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Case C-182/23,Makowit: Judgment of the Court (Eighth Chamber) of 11 July 2024 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – Dyrektor Krajowej Informacji Skarbowej v J.S. (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation)
ECLI:EU:UNKNOWN:62023CA0182
62023CA0182
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Official Journal of the European Union
C series
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C/2024/5199
(Case C-182/23,
Makowit)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(a) - Article 9(1) - Article 14(2)(a) - Taxable supply of goods - Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority - Expropriation)
(C/2024/5199)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Dyrektor Krajowej Informacji Skarbowej
Defendant: J.S.
Operative part of the judgment
Article 2(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 14(2)(a) thereof,
must be interpreted as meaning that a transfer, by way of expropriation, of the ownership of parcels of agricultural land, against payment of compensation to the owner of that land, must be subject to value added tax (VAT) where that owner is a farmer who is a taxable person for VAT purposes and acting as such, even if he or she does not carry out any activity relating to the marketing of property and has not taken any steps to effect such a transfer.
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ELI: http://data.europa.eu/eli/C/2024/5199/oj
ISSN 1977-091X (electronic edition)
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(*1) Language of the case: Polish.