Judgment;Summary — ECLI:EU:C:2019:160
Date: 2019-02-28
Language of the case: Portuguese
Court formation: Eighth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Portugal

Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 April 2018 — Manuel Jorge Sequeira Mesquita v Fazenda Pública (Case C-278/18) Language of the case: Portuguese Referring court Supremo Tribunal Administrativo Parties to the main proceedings Applicant: Manuel Jorge Sequeira Mesquita Defendant: Fazenda Pública Question referred Must Article 135(1)(l) of Council Directive 2006/112/EC 1 of 28 November 2006 relating to the exemption of transactions involving the leasing of immovable property be interpreted as meaning that such an exemption is applicable to a contract for the transfer of the use of rural properties comprising vineyards for agricultural purposes to a company whose corporate purpose is the activity of agricultural exploitation, entered into for a period of one year, automatically renewable for further periods of the same length and under which rent is paid at the end of each year? ____________ 1 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).