Judgment of the Court (Sixth Chamber) of 24 March 2022
W.G. v Dyrektor Izby Skarbowej w L.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as separate taxable persons for VAT purposes – Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements – Loss of flat-rate farmer status for the other spouse
Case C-697/20
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Judgment
ECLI:EU:C:2022:210 |
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