62020CJ0090_SUM
Case C‑90/20
Apcoa Parking Danmark A/S
v
Skatteministeriet
(Request for a preliminary ruling from the Højesteret)
Judgment of the Court (Second Chamber) of 20 January 2022
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions)
Harmonisation of fiscal legislation – Common system of value added tax – Supply of services effected for consideration – Consideration for the supply – Concept
(Council Directive 2006/112, Art. 2(1)(c))
(see paragraphs 27, 30-33, 38, 40, 41, 45-47, operative part)
See the text of the decision.