Judgment of the Court of Justice (Fifth Chamber) 9/7/2020.#CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanțelor Publice Timişoara – Serviciul Soluționere Contestaţii 1.#Request for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Article 288, first paragraph Subsection 4 – Special scheme for small businesses – The method of calculating the annual turnover used as a reference value in the application of the special system for small companies - The concept of an ancillary transaction relating to real estate - Rental of real estate by a taxpayer practicing several independent professions. #Case C-716/18.

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Official record CELEX 62018CJ0716_SUM from European Union at Court of Justice of the European Union. Dated 9 July 2020. Status: decided.

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• Arrêt de la Cour (cinquième chambre) du 9 juillet 2020.#CT contre Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice et Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1.#Renvoi préjudiciel – Fiscalité – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 288, premier alinéa, point 4 – Régime particulier des petites entreprises – Méthode de calcul du chiffre d’affaires annuel servant de référence pour l’application du régime particulier des petites entreprises – Notion d’“opération immobilière accessoire” – Location d’un bien immobilier par une personne physique exerçant plusieurs professions libérales.#Affaire C-716/18.

  judgment · FR · 9 July 2020

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• Unionin tuomioistuimen tuomio (viides jaosto) 9.7.2020.#CT vastaan Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice ja Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1.#Ennakkoratkaisupyyntö – Verotus – Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – 288 artiklan ensimmäisen kohdan 4 alakohta – Pienten yritysten erityisjärjestelmä – Pienten yritysten erityisjärjestelmän soveltamisessa viitearvona käytettävän vuosittaisen liikevaihdon laskentamenetelmä – Kiinteistöä koskevan liitännäisen liiketoimen käsite – Useita vapaita ammatteja harjoittavan verovelvollisen suorittama kiinteistön vuokraus.#Asia C-716/18.

  judgment · FI · 9 July 2020

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