Judgment_paragraph 42 · Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (C-421/17)

42With regard to the supply of immovable property at issue in the main proceedings, should it transpire that those goods whose ownership is transferred by Polfarmex in return for the ‘redemption’ are goods allocated to that company’s ‘economic activity’, in the broad sense, as identified by the case-law cited in paragraphs 38 and 39 of this judgment, which it is for the referring court to ascertain, it would be necessary to hold that such a transaction is subject to VAT. In that regard, the mere fact that the reason for that transfer of ownership is the payment for those shares and that the transaction forms part of the restructuring of Polfarmex cannot, however, lead to the conclusion that such a supply of immovable property is excluded from the scope of Article 2(1)(a) of the VAT Directive.