Case C‑182/23 [Makowit] ( i )

Dyrektor Krajowej Informacji Skarbowej

v

J.S.

(Request for a preliminary ruling
from the Naczelny Sąd Administracyjny)

Judgment of the Court (Eighth Chamber) of 11 July 2024

(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation)

Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of goods for consideration – Concept – Transfer, by way of expropriation, of the ownership of agricultural parcels, against payment of compensation – Included – Condition – Taxable person acting in the course of his or her economic activity – Taxable person who does not carry out any activity relating to the marketing of property and who has not taken any steps to effect such a transfer – No effect

(Council Directive 2006/112, Arts 2(1)(a) and 14(2)(a))

(see paragraphs 29, 31, 33, 35, 36, 39, 41, operative part)

See the text of the decision.

( i ) The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.