Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Jarosław Słaby v Minister Finansów

(Case C-180/10)

(2010/C 179/28)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: Jarosław Słaby

Defendant: Minister Finansów

Question referred

Is a natural person who carried out an agricultural activity on land and subsequently, on account of a change to urban management plans which occurred for reasons beyond his control, ceased that activity and reclassified his property as private property, divided it into smaller parts (land designated for a holiday home development) and began to dispose of it, on that basis a taxable person for VAT within the meaning of Article 9(1) of Directive 2006/112/EC (1) and Article 4(1) and (2) of Sixth Directive 77/388/EEC (2) who is liable for payment of VAT on the basis of a trading activity?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

(2)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).