C-265/18Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė

Domstolens egne nøkkelord

Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for small enterprises — Articles 282 to 292 — VAT exemption for small enterprises whose annual turnover is below the fixed threshold — Simultaneous supply of two items of immovable property in a single transaction — Annual turnover limit exceeded in view of the sale price of one of the two items of property — Obligation to pay tax on the total value of the transaction.

Tolker