Court of Justice of the European Union · Judgment

C-716/18CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1

Decided: 2020-07-09
ECLI: ECLI:EU:C:2020:540
CELEX: 62018CJ0716
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 4 of the first paragraph of Article 288 – Special scheme for small enterprises – Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises – Concept of ‘incidental real estate transaction’ – Letting of immovable property by a natural person who exercises several liberal professions.

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Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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