Case C-697/20: Judgment of the Court (Sixth Chamber) of 24 March 2022 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — W.G. v Dyrektor Izby Skarbowej w L. (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 separate taxable persons for VAT purposes — Choice on the part of one of the spouses to give up flat-rate farmer status and to bring her activity under the normal VAT arrangements — Loss of flat-rate farmer status for the other spouse)

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