Official Journal of the European Union
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)
Language of the case: Latvian
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.
(1) OJ C 35, 1.2.2021.