Case C-42/14: Judgment of the Court (Third Chamber) of 16 April 2015 (request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland)) — Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (Reference for a preliminary ruling — Taxation — Common system of value added tax — Letting of immovable property — Supply of electricity, heating, water and refuge collection — Agreements between the landlord and the suppliers of those goods and services — Supplies provided to the tenant considered to be provided by the landlord — Service charges — Determination of the taxable amount — Possibility of including service charges in the taxable amount of rental services — Transaction composed of a single supply or several independent supplies)
Date: 2015-04-16
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, business lease, energy supply, services contract








C_2015198EN.01001101.xml










15.6.2015   


EN


Official Journal of the European Union


C 198/11





Judgment of the Court (Third Chamber) of 16 April 2015 (request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland)) — Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie
(Case C-42/14) (1)

((Reference for a preliminary ruling - Taxation - Common system of value added tax - Letting of immovable property - Supply of electricity, heating, water and refuge collection - Agreements between the landlord and the suppliers of those goods and services - Supplies provided to the tenant considered to be provided by the landlord - Service charges - Determination of the taxable amount - Possibility of including service charges in the taxable amount of rental services - Transaction composed of a single supply or several independent supplies))
(2015/C 198/14)
Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings


Applicant: Minister Finansów

Defendant: Wojskowa Agencja Mieszkaniowa w Warszawie

Operative part of the judgment







1.


Articles 14(1), 15(1) and 24(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services must be regarded as being supplied by the landlord where he has concluded agreements for the provision of those supplies and simply passes on the costs thereof to the tenant.










2.


That directive must be interpreted as meaning that the letting of immovable property and the provision of water, electricity and heating as well as refuse collection accompanying that letting must, in principle, be regarded as constituting several distinct and independent supplies which need to be assessed separately for VAT purposes, unless the elements of the transaction, including those indicating the economic reason for concluding the contract, are so closely linked that they form, objectively, a single, indivisible economic supply which it would be artificial to split.










3.


It is for the national court to make the necessary assessments taking into account all the circumstances of the letting and the accompanying supplies and, in particular, the content of the agreement itself.






(1)  OJ C 135, 5.5.2014.