Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112 / EC – Article 2 – Article 9 – Notions of’ economic activity ‘and’ taxable person ‘- Transactions aimed at withdrawing from a of receipts having a permanent nature – Acquisition by a creditor of buildings seized within the framework of a compulsory execution procedure initiated for the recovery of loans accompanied by mortgage guarantees and sale of these buildings – Simple exercise of the right of ownership by its holder
C-655/19, [2021] EUECJ C-655/19, ECLI: EU: C : 2021: 40
Bailii
European
Updated: 19 July 2021; Ref: scu.663913