CELEX: 62020CN0598
Language: en
Date: 2020-11-13 00:00:00
Title: Case C-598/20: Request for a preliminary ruling from the Satversmes tiesa (Latvia) lodged on 13 November 2020 — AS Pilsētas zemes dienests v Latvijas Republikas Saeima

1.2.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 35/36
            
         
      Request for a preliminary ruling from the Satversmes tiesa (Latvia) lodged on 13 November 2020 — AS Pilsētas zemes dienests v Latvijas Republikas Saeima
      (Case C-598/20)
      (2021/C 35/48)
      Language of the case: Latvian
      
         Referring court
      
      Satversmes tiesa
      
         Parties to the main proceedings
      
      
         Applicant: AS Pilsētas zemes dienests
      
         Institution from which the contested measure emanated: Latvijas Republikas Saeima
      
         Questions referred
      
      
                  1.
               
               
                  Must the exemption from value added tax for the leasing of immovable property provided for in Article 135(1)(l) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that that exemption applies to the leasing of land in the case of compulsory leasing?
               
            
                  2.
               
               
                  If the answer to the first question is in the affirmative — that is to say that the leasing of land in the case of compulsory leasing is exempt from value added tax — then, where all other instances of the leasing of land are subject to value added tax, is such an exemption not contrary to one of the principles of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, namely the principle of neutrality of value added tax?
               
            
         (1)  OJ 2006 L 347, p. 1.