CELEX: C2006/154/16
Language: en
Date: 2006-07-01 00:00:00
Title: Case C-174/06: Reference for a preliminary ruling from the Corte Suprema di Cassazione lodged on  3 April 2006  — Ministero delle Finanze v CO.GE.P Srl

1.7.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 154/7
            
         Reference for a preliminary ruling from the Corte Suprema di Cassazione lodged on 3 April 2006 — Ministero delle Finanze v CO.GE.P Srl
   (Case C-174/06)
   (2006/C 154/16)
   Language of the case: Italian
   Referring court
   Corte Suprema di Cassazione
   Parties to the main proceedings
   
      Applicant: Ministero delle Finanze
   
      Defendant: CO.GE.P Srl
   Question referred
   Does the grant to an entity of a right to use, including exclusively, public property without provision of services of a nature such as to outweigh that of the permission to use the property, for a specified period and against payment of a much lower amount than the value of the property, which is made, at the request of the party concerned, by a public entity carrying on a business, through the enactment of an administrative measure rather than by contract, such as the concession, under national law, of property owned by the State constitute the letting of immovable property exempt from VAT under Article 13B(b) of Sixth Directive 77/388/EEC? (1)
   
   
      (1)  OJ 1977, L 145 p. 1.