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Case C-182/23, Makowit: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 March 2023 — Dyrektor Krajowej Informacji Skarbowej v J.S.
ECLI:EU:UNKNOWN:62023CN0182
62023CN0182
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17.7.2023
EN
Official Journal of the European Union
C 252/14
(Case C-182/23, Makowit (*) )
(2023/C 252/16)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Dyrektor Krajowej Informacji Skarbowej
Defendant: J.S.
Question referred
Do the provisions of Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, in conjunction with Article 14(2)(a) thereof, allow a farmer who is liable to pay VAT under general rules and who transfers the ownership of a plot of land to the State Treasury under an expropriation procedure in exchange for compensation related to the change of its intended use for non-agricultural purposes to be regarded as a taxpayer obliged to pay VAT on that compensation due solely to the fact that the plot was earlier used for agricultural activities subject to VAT?
(*) A fictitious name has been given to this case which does not correspond to the actual name of any of the parties to the proceedings.
(*) OJ 2006 L 347, p. 1.