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Document 62020CO0598
Order of the Court (Eighth Chamber) of 1 December 2021.
„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 (Eighth Chamber) of 1 December 2021.
„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.
Court reports – general
ECLI identifier: ECLI:EU:C:2021:971
Order of the Court (Eight Chamber) of 1 December 2021 –
Pilsētas zemes dienests
(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)
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Questions referred for a preliminary ruling – Answer admitting of no reasonable doubt – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Application of Article 99 of the Rules of Procedure of the Court of Justice (Rules of Procedure of the Court of Justice, Art. 99) (see paras 22, 23) |
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Harmonisation of fiscal legislation – Common system of value added tax – Taxable persons – Economic activities carried out independently within the meaning of Article 9 of Directive 2006/112 – Criteria for assessment (Council Directive 2006/112, Art. 9(1)) (see paras 26, 27) |
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3. |
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemptions for other activities – Leasing or letting of immovable property – National legislation precluding the application of the exemption in case of the leasing of land under a compulsory lease scheme – Whether permissible (Council Directive 2006/112, Art. 135(1)(l) and (2)) (see paras 28-32, 34, operative part) |
Operative part
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.
( 1 ) OJ C 35, 1.2.2021.