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Document 62018CA0278
Case C-278/18: Judgment of the Court (Eighth Chamber) of 28 February 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Manuel Jorge Sequeira Mesquita v Fazenda Pública (Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Exemption — Article 13B(b) — Leasing or letting of immovable property — Meaning — Contract for the transfer of the use of land comprising vineyards for agricultural purposes)
Case C-278/18: Judgment of the Court (Eighth Chamber) of 28 February 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Manuel Jorge Sequeira Mesquita v Fazenda Pública (Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Exemption — Article 13B(b) — Leasing or letting of immovable property — Meaning — Contract for the transfer of the use of land comprising vineyards for agricultural purposes)
Case C-278/18: Judgment of the Court (Eighth Chamber) of 28 February 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Manuel Jorge Sequeira Mesquita v Fazenda Pública (Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Exemption — Article 13B(b) — Leasing or letting of immovable property — Meaning — Contract for the transfer of the use of land comprising vineyards for agricultural purposes)
OJ C 139, 15.4.2019, p. 20–20
(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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15.4.2019 |
EN |
Official Journal of the European Union |
C 139/20 |
Judgment of the Court (Eighth Chamber) of 28 February 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Manuel Jorge Sequeira Mesquita v Fazenda Pública
(Case C-278/18) (1)
(Reference for a preliminary ruling - Value added tax (VAT) - Sixth Directive 77/388/EEC - Exemption - Article 13B(b) - Leasing or letting of immovable property - Meaning - Contract for the transfer of the use of land comprising vineyards for agricultural purposes)
(2019/C 139/19)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: Manuel Jorge Sequeira Mesquita
Defendant: Fazenda Pública
Operative part of the judgment
Article 13B(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that the exemption from value added tax on the leasing or letting of immovable property provided for in that provision is applicable to a contract for transfer of the use of land comprising vineyards for agricultural purposes to a company engaged in viticulture, entered into for a period of one year, automatically renewable and under which rent is paid at the end of each year