CELEX: 62019CA0449
Language: en
Date: 2020-12-17 00:00:00
Title: Case C-449/19: Judgment of the Court (Third Chamber) of 17 December 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — WEG Tevesstraße v Finanzamt Villingen-Schwenningen (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for leasing and letting immovable property — National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association)

15.2.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 53/11
            
         
      Judgment of the Court (Third Chamber) of 17 December 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — WEG Tevesstraße v Finanzamt Villingen-Schwenningen
      (Case C-449/19) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Exemption for leasing and letting immovable property - National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association)
      (2021/C 53/13)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Baden-Württemberg
      
         Parties to the main proceedings
      
      
         Applicant: WEG Tevesstraße
      
         Defendant: Finanzamt Villingen-Schwenningen
      
         Operative part of the judgment
      
      Article 135(1)(l) 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 it precludes national legislation which exempts from value added tax the supply of heat by an association of residential property owners to the property owners belonging to that association.
      
         (1)  OJ C 348, 14.10.2019.