In Slaby v Minister Finansów (ECJ Case C-180/10) and Kuc v Dyrektor Izby Skarbowej w Warszawie (ECJ Case C-181/10) which the ECJ heard together it held that the supply of land designated for development was subject to VAT ‘irrespective of whether the transaction is carried out on a continuing basis or whether the person who effected the supply carries out an activity of a producer a trader or a person supplying services to the extent that that transaction does not constitute the mere exercise of the right of ownership by its holder’.
However ‘a natural person who carried out an agricultural activity on land that was reclassified following a change to urban management plans which occurred for reasons beyond his control as land designated for development’ could not be regarded as a taxable person ‘when...
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In Slaby v Minister Finansów (ECJ Case C-180/10) and Kuc v Dyrektor Izby Skarbowej w Warszawie (ECJ Case C-181/10) which the ECJ heard together it held that the supply of land designated for development was subject to VAT ‘irrespective of whether the transaction is carried out on a continuing basis or whether the person who effected the supply carries out an activity of a producer a trader or a person supplying services to the extent that that transaction does not constitute the mere exercise of the right of ownership by its holder’.
However ‘a natural person who carried out an agricultural activity on land that was reclassified following a change to urban management plans which occurred for reasons beyond his control as land designated for development’ could not be regarded as a taxable person ‘when...
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