Court of Justice 12 April 2011, C-180/10 and C-181/10 (Jarosław Słaby v Minister Finansów (C-180/10) and Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie (C-181/10).)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Must a person who successively sells plots originally making up land purchased as agricultural land for the purposes of carrying out a farming activity, use of which was subsequently changed in the local management plan by virtue of its reclassification as land designated for a holiday home development or for residential and