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Trgovina Prizma v Republika Slovenija; ECJ 9 Jul 2015

References: C-331/14, [2015] EUECJ C-331/14, ECLI:EU:C:2015:456
Links: Bailii
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
Statutes: Sixth Directive 77/388/EEC

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