C-655/19Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN

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Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2 – Article 9 – Concepts of ‘economic activity’ and ‘taxable person’ – Transactions which seek to obtain income from goods on a continuing basis – Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings – Simple exercise of the right of ownership by its holder.

Interprets