Minister Finansow v Posnania Investment SA

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling in which it decided thart arts 2(1)(a) and 14(1) of Council Directive (EC) 2006/112 should be interpreted as meaning that the transfer of ownership of immovable property by a person subject to VAT, for the benefit of the State Treasury or a local authority of a member state, occurring, as in the main proceedings, in payment of tax arrears, did not constitute a supply of goods for consideration that was subject to VAT.

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