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Document 62018CJ0265
Case C-265/18
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Tenth Chamber) of 2 May 2019. Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for small enterprises — Articles 282 to 292 — VAT exemption for small enterprises whose annual turnover is below the fixed threshold — Simultaneous supply of two items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction. Case C-265/18.
- ECLI identifier
- ECLI:EU:C:2019:348
- Judge-Rapporteur
- Juhász
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
02/05/2019
CASE BROUGHT
- Title
- Case C-265/18: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 17 April 2018 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė
06/08/2018