- Subjective VAT liability arises from marketing initiatives.
- It is irrelevant if the sold lands were not acquired for economic activity.
- A person can be considered a VAT subject if they sell land from personal assets using a professional agent for marketing.
- If the land is owned by a married couple, VAT liability can be attributed to their legal community if they jointly conduct the sale and assume economic risks.
- This was established by the EU Court of Justice in a recent ruling.
Source: eutekne.info
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.
