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Case C-180/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Jarosław Słaby v Minister Finansów
ECLI:EU:UNKNOWN:62010CN0180
62010CN0180
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3.7.2010
Official Journal of the European Union
C 179/17
(Case C-180/10)
(2010/C 179/28)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Jarosław Słaby
Defendant: Minister Finansów
Question referred
Is a natural person who carried out an agricultural activity on land and subsequently, on account of a change to urban management plans which occurred for reasons beyond his control, ceased that activity and reclassified his property as private property, divided it into smaller parts (land designated for a holiday home development) and began to dispose of it, on that basis a taxable person for VAT within the meaning of Article 9(1) of Directive 2006/112/EC (1) and Article 4(1) and (2) of Sixth Directive 77/388/EEC (2) who is liable for payment of VAT on the basis of a trading activity?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
(2) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).