CELEX: 62020CB0598
Language: en
Date: 2021-12-01 00:00:00
Title: Case C-598/20: Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(l) and Article 135(2) — Leasing and letting of immovable property — Exclusion from exemption of a compulsory land lease to owners of buildings — Principle of fiscal neutrality)

28.2.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/2
            
         
      Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS
      (Case C-598/20) (1)
      
      (Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Harmonisation of fiscal legislation - Common system of value added tax (VAT) - Directive 2006/112/EC - Exemptions - Article 135(1)(l) and Article 135(2) - Leasing and letting of immovable property - Exclusion from exemption of a compulsory land lease to owners of buildings - Principle of fiscal neutrality)
      (2022/C 95/02)
      Language of the case: Latvian
      
         Referring court
      
      Satversmes tiesa
      
         Parties to the main proceedings
      
      
         Applicant: Pilsētas zemes dienests AS
      
         Other party: Latvijas Republikas Saeima
      
      
         Operative part of the order
      
      Article 135(1)(l) and Article 135(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation under which the leasing of land under a compulsory lease scheme is excluded from the exemption from value added tax.
      
         (1)  OJ C 35, 1.2.2021.