|
31.8.2020 |
EN |
Official Journal of the European Union |
C 287/5 |
Judgment of the Court (Fifth Chamber) of 9 July 2020 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1
(Case C-716/18) (1)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Point 4 of the first paragraph of Article 288 - Special scheme for small enterprises - Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises - Concept of ‘ancillary real estate transaction’ - Letting of immovable property by a natural person who exercises several liberal professions)
(2020/C 287/06)
Language of the case: Romanian
Referring court
Curtea de Apel Timişoara
Parties to the main proceedings
Applicant: CT
Defendant: Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1
Operative part of the judgment
Point 4 of the first paragraph of Article 288 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that, with respect to a taxable person who is a natural person and whose economic activity consists of the exercise of several liberal professions and the letting of immovable property, such a letting does not constitute an ‘ancillary transaction’ under that provision where that transaction is carried out in the context of a usual business activity of the taxable person.