CELEX: 62020CN0090
Language: en
Date: 2020-02-24 00:00:00
Title: Case C-90/20: Request for a preliminary ruling from the Højesteret (Denmark) lodged on 24 February 2020 — Apcoa Parking Danmark A/S v Skatteministeriet

11.5.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 161/37
            
         
      Request for a preliminary ruling from the Højesteret (Denmark) lodged on 24 February 2020 — Apcoa Parking Danmark A/S v Skatteministeriet
      (Case C-90/20)
      (2020/C 161/48)
      Language of the case: Danish
      
         Referring court
      
      Højesteret
      
         Parties to the main proceedings
      
      
         Applicant: Apcoa Parking Danmark A/S
      
         Defendant: Skatteministeriet
      
         Question referred
      
      Must Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that control fees for infringement of regulations on parking on private property constitute consideration for a service supplied and that there is therefore a transaction subject to VAT?
      
         (1)  OJ 2006 L 347, p. 1.