Is the sale of private plots always considered economic activity subject to VAT? Article.

‘VAT payer on the sale of plots of land – is this the end of the problems or the beginning of new ones?’ – an article by our VAT experts Małgorzata Militz and Angelika Dahms appeared in the July issue of Przegląd Podatkowy.

Is the sale of private plots of land always a business activity for VAT purposes?

The CJEU judgment of 3 April 2025 sheds new light on who can be considered a VAT taxpayer when selling land from private property.

The dispute in this regard, which has been ongoing since 2004, has gained a new dimension, once again with the involvement of the Court of Justice of the European Union. This time, the CJEU addressed the issue of the independence of activities in the sale of land by natural persons, as well as the issue of ‘marital’ companies, or more generally, ‘two-person’ taxpayers selling such plots of land.

Will the new ruling end years of uncertainty in the interpretation of the law? Or will it open the door to further disputes?

Details of the case, key conclusions and expert commentary are now available in the article by Małgorzata Militz and Angelika Dahms, LL.M., in the July issue of Przegląd Podatkowy (Tax Review) – ‘VAT taxpayer on the sale of plots of land – is this the end of the problems or the beginning of new ones?’