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Document 62019CA0449
Case C-449/19: Judgment of the Court (Third Chamber) of 17 December 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — WEG Tevesstraße v Finanzamt Villingen-Schwenningen (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for leasing and letting immovable property — National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association)
Case C-449/19: Judgment of the Court (Third Chamber) of 17 December 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — WEG Tevesstraße v Finanzamt Villingen-Schwenningen (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for leasing and letting immovable property — National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association)
Case C-449/19: Judgment of the Court (Third Chamber) of 17 December 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — WEG Tevesstraße v Finanzamt Villingen-Schwenningen (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for leasing and letting immovable property — National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association)
OJ C 53, 15.2.2021, p. 11–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.2.2021 |
EN |
Official Journal of the European Union |
C 53/11 |
Judgment of the Court (Third Chamber) of 17 December 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — WEG Tevesstraße v Finanzamt Villingen-Schwenningen
(Case C-449/19) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Exemption for leasing and letting immovable property - National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association)
(2021/C 53/13)
Language of the case: German
Referring court
Finanzgericht Baden-Württemberg
Parties to the main proceedings
Applicant: WEG Tevesstraße
Defendant: Finanzamt Villingen-Schwenningen
Operative part of the judgment
Article 135(1)(l) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that it precludes national legislation which exempts from value added tax the supply of heat by an association of residential property owners to the property owners belonging to that association.