Dutch Questions to the ECJ: Land Sales, Economic Activity, and Joint Individuals

• ET and her husband WT acquired and sold various plots without paying VAT
• Tax authorities imposed a VAT debt, claiming that the sale of the plots constitutes an economic activity
• The referring judge in Poland is unsure about the interpretation of the term ‘economic activity’ in the VAT Directive
• The judge questions whether it is relevant that the land’s destination was changed at the couple’s initiative
• The judge also wants to know if a group of jointly acting natural persons falls under the term ‘person’ in the VAT Directive

Source: nlfiscaal.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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