CELEX: 62021CN0516
Language: en
Date: 2021-08-20 00:00:00
Title: Case C-516/21: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 August 2021 — Finanzamt X v Y

28.2.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/6
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 20 August 2021 — Finanzamt X v Y
      (Case C-516/21)
      (2022/C 95/08)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Defendant: Finanzamt X
      
         Applicant: Y
      
         Question referred
      
      Does the tax liability for the leasing of permanently installed equipment and machinery pursuant to Article 135(2), first subparagraph, point (c) of Directive 2006/112/EC (1) (‘the VAT Directive’) cover
      
                  —
               
               
                  only the isolated (independent) leasing of such equipment and machinery or also
               
            
                  —
               
               
                  the leasing (letting) of such equipment and machinery which is exempt by virtue of (and as a supply ancillary to) a letting of a building, effected between the same parties, pursuant to Article 135(1)(l) of the VAT Directive?
               
            
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).