Communication: order No. 0598 of 2020

IDENTIFIER
62020CB0598
LANGUAGE
English
COURT
Court of Justice of the European Union
AG OPINION
NO
REFERENCES MADE
2
REFERENCED
1
DOCUMENT TYPE
Communication: order

Judgment



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.


(1)  OJ C 35, 1.2.2021.



Citations

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