CELEX: 62018CN0278
Language: en
Date: 2018-04-24 00:00:00
Title: Case C-278/18: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 April 2018 — Manuel Jorge Sequeira Mesquita v Fazenda Pública

201807060301994032018/C 259/322782018CJC25920180723EN01ENINFO_JUDICIAL20180424232311Case C-278/18: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 April 2018 — Manuel Jorge Sequeira Mesquita v Fazenda Pública
 ---documentbreak--- C2592018EN2310120180424EN0032231231Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 April 2018 — Manuel Jorge Sequeira Mesquita v Fazenda Pública
   (Case C-278/18)2018/C 259/32Language of the case: Portuguese
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicant: Manuel Jorge Sequeira Mesquita
   
      Defendant: Fazenda Pública
   
      Question referred
   
   Must Article 135(1)(l) of Council Directive 2006/112/EC (
         1
      ) of 28 November 2006 relating to the exemption of transactions involving the leasing of immovable property be interpreted as meaning that such an exemption is applicable to a contract for the transfer of the use of rural properties comprising vineyards for agricultural purposes to a company whose corporate purpose is the activity of agricultural exploitation, entered into for a period of one year, automatically renewable for further periods of the same length and under which rent is paid at the end of each year?
   (
         1
      )	Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).