C-182/23Dyrektor Krajowej Informacji Skarbowej v J.S

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority – Expropriation.

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