Court of Justice (Sixth Chamber) 24 March 2022, C-697/20 (W.G. v Dyrektor Izby Skarbowej w L.)

JUDGMENT OF THE COURT (Sixth Chamber) 24 March 2022 ( *1 ) (Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable person – Articles 295 and 296 – Flat-rate scheme for farmers – Spouses engaged in an agricultural activity using property forming part of the marital community of property – Possibility for those spouses to be regarded as