ECJ Judgment – Reference for a preliminary ruling – Taxation – Value-added tax – Sixth Directive 77/388/EEC – Articles 2(1) and 4(1) – Tax liability – Immovable property transactions – Sale of lands assigned to the private assets of a natural person exercising the profession of sole trader – Taxable person acting as such
C-331/14, [2015] EUECJ C-331/14, ECLI:EU:C:2015:456
Bailii
Sixth Directive 77/388/EEC
European
Updated: 22 June 2021; Ref: scu.550010
