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Case C-665/16: Judgment of the Court (Seventh Chamber) of 13 June 2018 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Gmina Wrocław (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Supply of goods for consideration — Article 14(1) — Transfer of the right to dispose of tangible property as owner — Article 14(2)(a) — Transfer of the ownership of property belonging to a municipality to the Public Treasury in return for the payment of compensation for the purposes of the construction of a national road — Concept of ‘compensation’ — Transaction subject to VAT)
ECLI:EU:UNKNOWN:62016CA0665
62016CA0665
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(Case C-665/16) (*1)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Minister Finansów
Defendant: Gmina Wrocław
Operative part of the judgment
Article 2(1)(a) and Article 14(2)(a) 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 transfer of ownership of immovable property belonging to a taxable person for value added tax purposes to the Public Treasury of a Member State, carried out in accordance with the law and in return for a payment of compensation, constitutes a transaction subject to VAT in a situation, such as that at issue in the main proceedings, where the same person simultaneously represents the expropriating authority and the municipality that is the subject of the expropriation and where the latter continues the practical management of the relevant property, even if the payment of compensation has been made only by means of an internal accounting transfer within the budget of the municipality.
*
(1) OJ C 112, 10.4.2017.