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Document 62018CJ0716
Case C-716/18
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Fifth Chamber) of 9 July 2020. CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1. Request for a preliminary ruling from the Curtea de Apel Timişoara. 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 ‘incidental real estate transaction’ – Letting of immovable property by a natural person who exercises several liberal professions. Case C-716/18.
- ECLI identifier
- ECLI:EU:C:2020:540
- Judge-Rapporteur
- Juhász
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
09/07/2020
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 6 February 2020. CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1. Request for a preliminary ruling from the Curtea de Apel Timişoara. 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 ‘incidental real estate transaction’ – Letting of immovable property by a natural person who exercises several liberal professions. Case C-716/18.
- ECLI identifier
- ECLI:EU:C:2020:82
- Advocate General
- Kokott
06/02/2020
CASE BROUGHT
- Title
- Case C-716/18: Request for a preliminary ruling from the Curtea de Apel Timișoara (Romania) lodged on 14 November 2018 — CT v Administrația Județeană a Finanțelor Publice Caraș-Severin — Serviciul inspecție persoane fizice, Direcția Generală Regională a Finanțelor Publice Timișoara — Serviciul soluționare contestații 1
18/02/2019