CELEX: 62018CA0278
Language: en
Date: 2019-02-28 00:00:00
Title: Case C-278/18: Judgment of the Court (Eighth Chamber) of 28 February 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Manuel Jorge Sequeira Mesquita v Fazenda Pública (Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Exemption — Article 13B(b) — Leasing or letting of immovable property — Meaning — Contract for the transfer of the use of land comprising vineyards for agricultural purposes)

15.4.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 139/20
            
         
      Judgment of the Court (Eighth Chamber) of 28 February 2019 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Manuel Jorge Sequeira Mesquita v Fazenda Pública
      (Case C-278/18) (1)
      
      (Reference for a preliminary ruling - Value added tax (VAT) - Sixth Directive 77/388/EEC - Exemption - Article 13B(b) - Leasing or letting of immovable property - Meaning - Contract for the transfer of the use of land comprising vineyards for agricultural purposes)
      (2019/C 139/19)
      Language of the case: Portuguese
      
         Referring court
      
      Supremo Tribunal Administrativo
      
         Parties to the main proceedings
      
      
         Applicant: Manuel Jorge Sequeira Mesquita
      
         Defendant: Fazenda Pública
      
         Operative part of the judgment
      
      Article 13B(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that the exemption from value added tax on the leasing or letting of immovable property provided for in that provision is applicable to a contract for transfer of the use of land comprising vineyards for agricultural purposes to a company engaged in viticulture, entered into for a period of one year, automatically renewable and under which rent is paid at the end of each year
      
         (1)  OJ C 259, 23.7.2018.