Comments on ECJ C-182/23: VAT Obligation for Agricultural Landowner in Land Expropriation – EU Court Ruling July 12, 2024

• The European Court of Justice ruled that when agricultural land is transferred in the context of expropriation, it is subject to VAT
• The owner must be a VAT-liable farmer for the transfer to be VAT taxable
• The court clarified that even if the owner does not engage in land sales activities, the transfer is still subject to VAT
• If the transfer is part of managing non-agricultural assets, it is not subject to VAT

Source: taxlive.nl

See also

• C-182/23 (Makowit) – Decision – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT

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• VATupdate.com – Your FREE source of information on ECJ VAT Cases

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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.