Judgment_paragraph 31 · Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN (C-655/19)

31Second, as regards the sale of building land, the Court has already stated that a relevant assessment criterion is the fact that the interested party has taken active steps to market property by mobilising resources similar to those deployed by producers, traders or persons supplying services. Such initiatives do not normally fall within the scope of the management of private assets so that the resulting transactions cannot be regarded as the mere exercise of the right of ownership by its holder (see, to that effect, judgment of 9 July 2015, Trgovina Prizma, C‑331/14, EU:C:2015:456, paragraph 24 and the case-law cited). Such initiatives more often fall within the scope of an activity carried out for the purpose of obtaining income therefrom on a continuing basis and thus may be classified as an economic activity.