Judgment of the Court (Sixth Chamber) of 3 April 2025.#E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concepts of ‘taxable person’ and ‘economic activity’ – Sale of agricultural land for residential development – Preparation for sale by an agent acting as a professional trader – Statutory joint ownership of assets between co-owning spouses.#Case C-213/24.