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Document 62020CB0598
Case C-598/20: Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(l) and Article 135(2) — Leasing and letting of immovable property — Exclusion from exemption of a compulsory land lease to owners of buildings — Principle of fiscal neutrality)
Case C-598/20: Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(l) and Article 135(2) — Leasing and letting of immovable property — Exclusion from exemption of a compulsory land lease to owners of buildings — Principle of fiscal neutrality)
Case C-598/20: Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(l) and Article 135(2) — Leasing and letting of immovable property — Exclusion from exemption of a compulsory land lease to owners of buildings — Principle of fiscal neutrality)
OJ C 95, 28.2.2022, p. 2–2
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 01/12/2021
- Date lodged:
- 13/11/2020
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Latvian
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62020CO0598
- Instruments cited in case law:
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- EUROVOC descriptor:
|
28.2.2022 |
EN |
Official Journal of the European Union |
C 95/2 |
Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS
(Case C-598/20) (1)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Harmonisation of fiscal legislation - Common system of value added tax (VAT) - Directive 2006/112/EC - Exemptions - Article 135(1)(l) and Article 135(2) - Leasing and letting of immovable property - Exclusion from exemption of a compulsory land lease to owners of buildings - Principle of fiscal neutrality)
(2022/C 95/02)
Language of the case: Latvian
Referring court
Satversmes tiesa
Parties to the main proceedings
Applicant: Pilsētas zemes dienests AS
Other party: Latvijas Republikas Saeima
Operative part of the order
Article 135(1)(l) and Article 135(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation under which the leasing of land under a compulsory lease scheme is excluded from the exemption from value added tax.
