Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 19 March 2024 – E.T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
(Case C-213/24, Grzera) 1
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny we Wrocławiu
Parties to the main proceedings
Applicant: E.T.
Other party to the proceedings: Dyrektor Izby Administracji Skarbowej we Wrocławiu
Questions referred
Must the provisions of Directive [2006/112], 1 and in particular Articles 2(1) and 9(1) of that directive, be interpreted as meaning that a person who sells an immovable property, which was not previously used for economic activity, and commissions the preparation for sale [of that property] to a professional trader who subsequently, as that person’s agent, undertakes a series of organised activities with the aim of dividing the property and selling it for a higher price, independently carries out an economic activity?
Must the provisions of Directive [2006/112], and in particular Article 9(1) of that directive, be interpreted as meaning that each of the cooperating spouses is to be considered a person who independently carries out an economic activity?
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1 The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
1 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).