mizuumi1/LegalViz huggingface dataset:
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: French

Le requérant au principal est l’administrateur de la succession de M. Adelino Gonçalves Mesquita. Ce dernier avait conclu un contrat avec Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, société qui exerce une activité dans le secteur de la viticulture. Par ce contrat, M. Gonçalves Mesquita avait cédé, en contrepartie de montants versés à titre d’avance, l’exploitation agricole de terres agricoles dont il était le propriétaire et qui étaient couvertes de vignes. Ledit contrat avait été conclu pour une durée d’un an, automatiquement renouvelable pour une période identique, jusqu’à sa résiliation par l’une des parties.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Le requérant au principal" [shape=doubleoctagon];
    "M. Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Le requérant au principal"->"M. Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Le requérant au principal"->"The administrator of the estate of M. Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "M. Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"M. Gonçalves Mesquita avait cédé, en contrepartie de montants versés à titre d’avance, l’exploitation agricole de terres agricoles dont il était le propriétaire et qui étaient couvertes de vignes.";
    "M. Gonçalves Mesquita avait cédé, en contrepartie de montants versés à titre d’avance, l’exploitation agricole de terres agricoles dont il était le propriétaire et qui étaient couvertes de vignes."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "M. Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"contrat"[dir=none];
    "contrat"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "contrat"->"Ledit contrat avait été conclu pour une durée d’un an, automatiquement renouvelable pour une période identique, jusqu’à sa résiliation par l’une des parties."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Croatian

Tužitelj u glavnom postupku je upravitelj ostavinske mase nakon smrti Adelina Gonçalvesa Mesquite. Potonji je sklopio ugovor sa Sociedade Agrícola e Comercial dos Vinhos Vale de Corça, društvom koje obavlja djelatnost u sektoru vinogradarstva. Tim ugovorom A. Gonçalves Mesquita je na ime protučinidbe za predujmljene svote ustupio poljoprivredno korištenje poljoprivrednih zemljišta na kojima se nalaze vinogradi čiji je on vlasnik. Taj ugovor je sklopljen na razdoblje od godinu dana, koje se automatski produljuje za isto razdoblje dok god jedna od stranaka ne otkaže ugovor.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Tužitelj" [shape=doubleoctagon];
    "Adelin Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Tužitelj"->"Adelin Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Tužitelj"->"Upravitelj ostavinske mase nakon smrti Adelina Gonçalvesa Mesquite" [dir=none];
    "Adelin Gonçalves Mesquita Adelino Gonçalves Mesquita"->"A. Gonçalves Mesquita je na ime protučinidbe za predujmljene svote ustupio poljoprivredno korištenje poljoprivrednih zemljišta na kojima se nalaze vinogradi čiji je on vlasnik.";
    "A. Gonçalves Mesquita je na ime protučinidbe za predujmljene svote ustupio poljoprivredno korištenje poljoprivrednih zemljišta na kojima se nalaze vinogradi čiji je on vlasnik."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Adelin Gonçalves Mesquita Adelino Gonçalves Mesquita"->"Ugovor"[dir=none];
    "Ugovor"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "Ugovor"->"Taj ugovor je sklopljen na razdoblje od godinu dana, koje se automatski produljuje za isto razdoblje dok god jedna od stranaka ne otkaže ugovor."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Italian

Il ricorrente nel procedimento principale è l’amministratore dell’eredità del sig. Adelino Gonçalves Mesquita. Quest’ultimo aveva stipulato un contratto con la Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, società operante nel settore della viticoltura. In forza di tale contratto, il sig. Gonçalves Mesquita aveva ceduto, in cambio di importi versati a titolo di anticipo, lo sfruttamento agricolo di fondi rustici di sua proprietà e che erano adibiti a vigneto. Tale contratto era stato stipulato per la durata di un anno, automaticamente rinnovabile per un identico periodo, fino alla risoluzione dello stesso ad opera di una delle parti.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Il ricorrente" [shape=doubleoctagon];
    "sig. Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Il ricorrente"->"sig. Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Il ricorrente"->"Il ricorrente nel procedimento principale è l’amministratore dell’eredità del sig. Adelino Gonçalves Mesquita." [dir=none];
    "sig. Gonçalves Mesquita Adelino Gonçalves Mesquita"->"Il sig. Gonçalves Mesquita aveva ceduto, in cambio di importi versati a titolo di anticipo, lo sfruttamento agricolo di fondi rustici di sua proprietà e che erano adibiti a vigneto.";
    "Il sig. Gonçalves Mesquita aveva ceduto, in cambio di importi versati a titolo di anticipo, lo sfruttamento agricolo di fondi rustici di sua proprietà e che erano adibiti a vigneto."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "sig. Gonçalves Mesquita Adelino Gonçalves Mesquita"->"contratto"[dir=none];
    "contratto"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "contratto"->"Tale contratto era stato stipulato per la durata di un anno, automaticamente rinnovabile per un identico periodo, fino alla risoluzione dello stesso ad opera di una delle parti."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Latvian

Prasītājs pamatlietā ir Adelino Gonçalves Mesquita atstātā mantojuma masas pārvaldītājs. [Adelino Gonçalves Mesquita] bija noslēdzis līgumu ar Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, sabiedrību, kas veic darbību vīnkopības nozarē. Ar šo līgumu A. Gonçalves Mesquita par avansā pārskaitītu naudas summu nodeva tam piederošos lauku saimniecības īpašumus, uz kuriem atrodas vīnogulāji. Minētais līgums tika noslēgts uz gadu un bija automātiski pagarināms uz tādu pašu laikposmu līdz brīdim, kad viena no līgumslēdzējām pusēm to izbeidz.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Prasītājs" [shape=doubleoctagon];
    "Prasītājs Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Prasītājs"->"Prasītājs Adelino Gonçalves Mesquita";
    "Prasītājs"->"Prasītājs pamatlietā ir Adelino Gonçalves Mesquita atstātā mantojuma masas pārvaldītājs." [dir=none];
    "Prasītājs Adelino Gonçalves Mesquita"->"A. Gonçalves Mesquita par avansā pārskaitītu naudas summu nodeva tam piederošos lauku saimniecības īpašumus, uz kuriem atrodas vīnogulāji.";
    "A. Gonçalves Mesquita par avansā pārskaitītu naudas summu nodeva tam piederošos lauku saimniecības īpašumus, uz kuriem atrodas vīnogulāji."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Prasītājs Adelino Gonçalves Mesquita"->"līgumu"[dir=none];
    "līgumu"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "līgumu"->"Minētais līgums tika noslēgts uz gadu un bija automātiski pagarināms uz tādu pašu laikposmu līdz brīdim, kad viena no līgumslēdzējām pusēm to izbeidz."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Lithuanian

Ieškovas pagrindinėje byloje yra Adelino Gonçalves Mesquita palikimo administratorius. Pastarasis buvo sudaręs sutartį su Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, kuri užsiima veikla vynininkystės srityje. Pagal šią sutartį A. Gonçalves Mesquita perleido teisę eksploatuoti nuosavybės teise jam priklausiusius vynuogynais apsodintus žemės ūkio paskirties žemės sklypus už iš anksto mokamą atlygį. Ši sutartis buvo sudaryta vieniems metams ir automatiškai pratęsiama tokiam pačiam laikotarpiui, iki ją nutrauks viena iš šalių.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Ieškovas" [shape=doubleoctagon];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Ieškovas"->"Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Ieškovas"->"The administrator of the estate of Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"A. Gonçalves Mesquita perleido teisę eksploatuoti nuosavybės teise jam priklausiusius vynuogynais apsodintus žemės ūkio paskirties žemės sklypus už iš anksto mokamą atlygį.";
    "A. Gonçalves Mesquita perleido teisę eksploatuoti nuosavybės teise jam priklausiusius vynuogynais apsodintus žemės ūkio paskirties žemės sklypus už iš anksto mokamą atlygį."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"sutartį"[dir=none];
    "sutartį"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "sutartį"->"Ši sutartis buvo sudaryta vieniems metams ir automatiškai pratęsiama tokiam pačiam laikotarpiui, iki ją nutrauks viena iš šalių."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Hungarian

Az alapügy felperese Adelino Gonçalves Mesquita hagyatékának gondnoka. Ez előbbi szerződést kötött a Sociedade Agrícola e Comercial dos Vinhos Vale da Corçával, amely társaság a szőlőtermesztési és a borászati ágazatban végez tevékenységet. E szerződésben Adelino Gonçalves Mesquita előleg címén fizetett összegek fejében a tulajdonában lévő szőlőültetvények alkotta földterületeket adta haszonbérbe. Az említett szerződést egy év időtartamra kötötték, amely időtartam a szerződés valamelyik fél általi megszüntetéséig azonos időtartamra automatikusan megújult.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Az alapügy felperese" [shape=doubleoctagon];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Az alapügy felperese"->"Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Az alapügy felperese"->"The administrator of the estate of Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"E szerződésben Adelino Gonçalves Mesquita előleg címán fizetett összegek fejében a tulajdonában lévő szőlőültetvények alkotta földterületeket adta haszonbérbe.";
    "E szerződésben Adelino Gonçalves Mesquita előleg címán fizetett összegek fejében a tulajdonában lévő szőlőültetvények alkotta földterületeket adta haszonbérbe."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"szerződés"[dir=none];
    "szerződés"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "szerződés"->"Az említett szerződést egy év időtartamra kötötték, amely időtartam a szerződés valamelyik fél általi megszüntetéséig azonos időtartamra automatikusan megújult."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Maltese

Ir-rikorrent fil-kawża prinċipali huwa l-amministratur tas-suċċessjoni ta’ Adelino Gonçalves Mesquita. Dan tal-aħħar kien ikkonkluda kuntratt ma’ Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, kumpannija li teżerċita attività fis-settur tal-vitikultura. Permezz ta’ dan il-kuntratt, Adelino Gonçalves Mesquita kien ċeda, għal kontroparti ta’ ammonti mħallsa bil-quddiem, l-attività agrikola ta’ art rurali li kien il-proprjetarju tagħha u li kienet miksija bid-dwieli. L-imsemmi kuntratt kien ġie konkluż għal tul ta’ sena, li jiġġedded awtomatikament għal perijodu identiku, sakemm waħda mill-partijiet ittemm dan il-ftehim.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Ir-rikorrent" [shape=doubleoctagon];
    "Ir-rikorrent Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Ir-rikorrent"->"Ir-rikorrent Adelino Gonçalves Mesquita";
    "Ir-rikorrent"->"Ir-rikorrent fil-kawża prinċipali huwa l-amministratur tas-suċċessjoni ta’ Adelino Gonçalves Mesquita." [dir=none];
    "Ir-rikorrent Adelino Gonçalves Mesquita"->"Adelino Gonçalves Mesquita kien ċeda, għal kontroparti ta’ ammonti mħallsa bil-quddiem, l-attività agrikola ta’ art rurali li kien il-proprjetarju tagħha u li kienet miksija bid-dwieli.";
    "Adelino Gonçalves Mesquita kien ċeda, għal kontroparti ta’ ammonti mħallsa bil-quddiem, l-attività agrikola ta’ art rurali li kien il-proprjetarju tagħha u li kienet miksija bid-dwieli."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Ir-rikorrent Adelino Gonçalves Mesquita"->"kuntratt"[dir=none];
    "kuntratt"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "kuntratt"->"L-imsemmi kuntratt kien ġie konkluż għal tul ta’ sena, li jiġġedded awtomatikament għal perijodu identiku, sakemm waħda mill-partijiet ittemm dan il-ftehim."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Dutch

Verzoeker in het hoofdgeding is de beheerder van de nalatenschap van Adelino Gonçalves Mesquita. Deze laatste had een overeenkomst gesloten met Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, een onderneming die actief is in de wijnbouw. Met die overeenkomst had Gonçalves Mesquita, in ruil voor vooruitbetaalde bedragen, de agrarische exploitatie overgedragen van landbouwgronden waarvan hij de eigenaar was en die bestonden uit wijngaarden. Voornoemde overeenkomst werd gesloten voor de duur van één jaar en kon automatisch met eenzelfde duur worden verlengd, tot de beëindiging ervan door een van de partijen.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Verzoeker" [shape=doubleoctagon];
    "Verzoeker Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Verzoeker"->"Verzoeker Adelino Gonçalves Mesquita";
    "Verzoeker"->"Verzoeker in het hoofdgeding is de beheerder van de nalatenschap van Adelino Gonçalves Mesquita." [dir=none];
    "Verzoeker Adelino Gonçalves Mesquita"->"Met die overeenkomst had Gonçalves Mesquita, in ruil voor vooruitbetaalde bedragen, de agrarische exploitatie overgedragen van landbouwgronden waarvan hij de eigenaar was en die bestonden uit wijngaarden.";
    "Met die overeenkomst had Gonçalves Mesquita, in ruil voor vooruitbetaalde bedragen, de agrarische exploitatie overgedragen van landbouwgronden waarvan hij de eigenaar was en die bestonden uit wijngaarden."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Verzoeker Adelino Gonçalves Mesquita"->"overeenkomst"[dir=none];
    "overeenkomst"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "overeenkomst"->"Voornoemde overeenkomst werd gesloten voor de duur van één jaar en kon automatisch met eenzelfde duur worden verlengd, tot de beëindiging ervan door een van de partijen."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Polish

Skarżący w postępowaniu głównym zarządza majątkiem masy spadkowej Adelina Gonçalvesa Mesquity. Ten ostatni zawarł umowę z Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, spółką prowadzącą działalność uprawy winorośli. W tej umowie A. Gonçalves Mesquita w zamian za wypłacone mu z góry kwoty oddał do korzystania w celach rolniczych będące jego własnością grunty rolne obsadzone winoroślą. Umowa została zawarta na rok i podlegała automatycznemu przedłużeniu na ten sam okres, do czasu jej wypowiedzenia przez jedną ze stron.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Skarżący" [shape=doubleoctagon];
    "Mr Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Skarżący"->"Mr Adelino Gonçalves Mesquita";
    "Skarżący"->"Skarżący w postępowaniu głównym zarządza majątkiem masy spadkowej Adelina Gonçalvesa Mesquity. Adelino Gonçalves Mesquita" [dir=none];
    "Mr Adelino Gonçalves Mesquita"->"A. Gonçalves Mesquita w zamian za wypłacone mu z góry kwoty oddał do korzystania w celach rolniczych będące jego własnością grunty rolne obsadzone winoroślą.";
    "A. Gonçalves Mesquita w zamian za wypłacone mu z góry kwoty oddał do korzystania w celach rolniczych będące jego własnością grunty rolne obsadzone winoroślą."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Mr Adelino Gonçalves Mesquita"->"umowa"[dir=none];
    "umowa"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "umowa"->"Umowa została zawarta na rok i podlegała automatycznemu przedłużeniu na ten sam okres, do czasu jej wypowiedzenia przez jedną ze stron."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Portuguese

O recorrente no processo principal é o cabeça de casal da herança de Adelino Gonçalves Mesquita. Este último celebrou um contrato com a Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, que exerce a atividade de exploração agrícola no setor da viticultura. Nesse contrato, A. Gonçalves Mesquita cedeu, mediante a contrapartida de montantes pagos a título de adiantamentos, a exploração agrícola de prédios rústicos de que era proprietário e que eram constituídos por vinhas. O referido contrato foi celebrado pelo prazo de um ano, automaticamente renovável por igual período até que uma das partes o revogue.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "O recorrente" [shape=doubleoctagon];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "O recorrente"->"Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "O recorrente"->"The administrator of the estate of Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"A. Gonçalves Mesquita cedeu, mediante a contrapartida de montantes pagos a título de adiantamentos, a exploração agrícola de prédios rústicos de que era proprietário e que eram constituídos por vinhas.";
    "A. Gonçalves Mesquita cedeu, mediante a contrapartida de montantes pagos a título de adiantamentos, a exploração agrícola de prédios rústicos de que era proprietário e que eram constituídos por vinhas."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"contrato"[dir=none];
    "contrato"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "contrato"->"O referido contrato foi celebrado pelo prazo de um ano, automaticamente renovável por igual período até que uma das partes o revogue."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Romanian

Reclamantul din litigiul principal este administratorul succesiunii domnului Adelino Gonçalves Mesquita. Acesta din urmă a încheiat un contract cu Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, societate care desfășoară activități în sectorul viticulturii. Prin acest contract, domnul Gonçalves Mesquita a cesionat, în schimbul unor sume plătite cu titlu de avans, dreptul de exploatare agricolă a unor terenuri agricole proprietatea sa care erau plantate cu viță‑de‑vie. Contractul menționat a fost încheiat pentru o perioadă de un an, care putea fi reînnoită automat pentru aceeași perioadă, până la rezilierea sa de către una dintre părți.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Reclamantul" [shape=doubleoctagon];
    "domnului Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Reclamantul"->"domnului Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Reclamantul"->"The administrator of the estate of domnului Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "domnului Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"Domnul Gonçalves Mesquita a cesionat, în schimbul unor sume plătite cu titlu de avans, dreptul de exploatare agricolă a unor terenuri agricole proprietatea sa care erau plantate cu viță‑de‑vie.";
    "Domnul Gonçalves Mesquita a cesionat, în schimbul unor sume plătite cu titlu de avans, dreptul de exploatare agricolă a unor terenuri agricole proprietatea sa care erau plantate cu viță‑de‑vie."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "domnului Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"Contractul"[dir=none];
    "Contractul"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "Contractul"->"Contractul menționat a fost încheiat pentru o perioadă de un an, care putea fi reînnoită automat pentru aceeași perioadă, până la rezilierea sa de către una dintre părți."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Slovak

Žalobca vo veci samej je správcom dedičstva pána Adelina Gonçalvesa Mesquita. Pán Gonçalves Mesquita uzavrel zmluvu so spoločnosťou Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, ktorá vykonáva činnosť v sektore vinohradníctva. Podľa tejto zmluvy pán Gonçalves Mesquita previedol za protihodnotu, ktorá bola vyplatená ako záloha, právo na poľnohospodárske využívanie poľnohospodárskej pôdy, ktorej bol vlastníkom a na ktorej sa nachádzali vinice. Uvedená zmluva bola uzavretá na obdobie jedného roka s automatickým obnovením na rovnaké obdobie až po jej vypovedanie jednou zo zmluvných strán.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Žalobca" [shape=doubleoctagon];
    "Pán Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Žalobca"->"Pán Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Žalobca"->"Žalobca vo veci samej je správcom dedičstva pána Adelina Gonçalvesa Mesquita." [dir=none];
    "Pán Gonçalves Mesquita Adelino Gonçalves Mesquita"->"Pán Gonçalves Mesquita previedol za protihodnotu, ktorá bola vyplatená ako záloha, právo na poľnohospodárske využívanie poľnohospodárskej pôdy, ktorej bol vlastníkom a na ktorej sa nachádzali vinice.";
    "Pán Gonçalves Mesquita previedol za protihodnotu, ktorá bola vyplatená ako záloha, právo na poľnohospodárske využívanie poľnohospodárskej pôdy, ktorej bol vlastníkom a na ktorej sa nachádzali vinice."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Pán Gonçalves Mesquita Adelino Gonçalves Mesquita"->"zmluva"[dir=none];
    "zmluva"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "zmluva"->"Uvedená zmluva bola uzavretá na obdobie jedného roka s automatickým obnovením na rovnaké obdobie až po jej vypovedanie jednou zo zmluvných strán."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Slovenian

Tožeča stranka v postopku v glavni stvari je upravitelj zapuščine po smrti Adelina Gonçalvesa Mesquite. Ta je z družbo Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, ki izvaja dejavnost v sektorju vinogradništva, sklenil pogodbo. Z njo je A. Gonçalves Mesquita za nadomestilo v obliki predplačil prepustil obdelovanje kmetijskih zemljišč, katerih lastnik je bil in ki so jih sestavljali vinogradi. Navedena pogodba je bila sklenjena za eno leto z možnostjo avtomatičnega podaljšanja vsakič za eno leto, dokler ena od strank ne odstopi od nje.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Tožeča stranka" [shape=doubleoctagon];
    "Adelina Gonçalvesa Mesquite Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Tožeča stranka"->"Adelina Gonçalvesa Mesquite Adelino Gonçalves Mesquita";
    "Tožeča stranka"->"The administrator of the estate of Adelina Gonçalvesa Mesquite Adelino Gonçalves Mesquita" [dir=none];
    "Adelina Gonçalvesa Mesquite Adelino Gonçalves Mesquita"->"A. Gonçalves Mesquita za nadomestilo v obliki predplačil prepustil obdelovanje kmetijskih zemljišč, katerih lastnik je bil in ki so jih sestavljali vinogradi.";
    "A. Gonçalves Mesquita za nadomestilo v obliki predplačil prepustil obdelovanje kmetijskih zemljišč, katerih lastnik je bil in ki so jih sestavljali vinogradi."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Adelina Gonçalvesa Mesquite Adelino Gonçalves Mesquita"->"pogodba"[dir=none];
    "pogodba"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "pogodba"->"Navedena pogodba je bila sklenjena za eno leto z možnostjo avtomatičnega podaljšanja vsakič za eno leto, dokler ena od strank ne odstopi od nje."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Finnish

Pääasian valittaja on Adelino Gonçalves Mesquitan kuolinpesää hoitava osakas. Gonçalves Mesquita oli tehnyt sopimuksen viininviljelyalalla toimivan Sociedade Agrícola e Comercial dos Vinhos Vale da Corça ‑yhtiön kanssa. Kyseisellä sopimuksella Gonçalves Mesquita luovutti ennakkomaksuja vastaan omistamansa viiniviljelmistä muodostuvan maatalousmaan viljelykäyttöön. Mainittu sopimus tehtiin yhdeksi vuodeksi, ja se uusiutui automaattisesti vuodeksi kerrallaan, ellei jompikumpi osapuoli sitä irtisanonut.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Pääasian valittaja" [shape=doubleoctagon];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Pääasian valittaja"->"Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Pääasian valittaja"->"The administrator of the estate of Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"Gonçalves Mesquita luovutti ennakkomaksuja vastaan omistamansa viiniviljelmistä muodostuvan maatalousmaan viljelykäyttöön.";
    "Gonçalves Mesquita luovutti ennakkomaksuja vastaan omistamansa viiniviljelmistä muodostuvan maatalousmaan viljelykäyttöön."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"sopimus"[dir=none];
    "sopimus"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "sopimus"->"Mainittu sopimus tehtiin yhdeksi vuodeksi, ja se uusiutui automaattisesti vuodeksi kerrallaan, ellei jompikumpi osapuoli sitä irtisanonut."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Swedish

Klaganden i det nationella målet är boutredningsman för dödsboet efter Adelino Gonçalves Mesquita. Den sistnämnde hade träffat ett avtal med Sociedade Agrícola e Comercial dos Vinhos do Vale da Corça, ett företag som är verksamt inom vinodlingsbranschen. Genom avtalet hade Adelino Gonçalves Mesquita mot ersättning som betalats i förskott upplåtit jordbruksverksamhet på jordbruksmark som han äger och som är försedd med vinstockar. Avtalet hade träffats för en period på ett år med automatisk förlängning för samma period till dess att det sägs upp av en av parterna.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Klaganden" [shape=doubleoctagon];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];

    "Klaganden"->"Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Klaganden"->"The administrator of the estate of Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"Genom avtalet hade Adelino Gonçalves Mesquita mot ersättning som betalats i förskott upplåtit jordbruksverksamhet på jordbruksmark som han äger och som är försedd med vinstockar.";
    "Genom avtalet hade Adelino Gonçalves Mesquita mot ersättning som betalats i förskott upplåtit jordbruksverksamhet på jordbruksmark som han äger och som är försedd med vinstockar."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"avtal"[dir=none];
    "avtal"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "avtal"->"Avtalet hade träffats för en period på ett år med automatisk förlängning för samma period till dess att det sägs upp av en av parterna."[dir=none];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: English

The applicant in the main proceedings is the administrator of the estate of Mr Adelino Gonçalves Mesquita. The latter had concluded a contract with Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, a company engaged in viticulture. By that contract, Mr Gonçalves Mesquita had transferred, in return for amounts paid by way of an advance, the use of rural properties — of which he was the owner — for agricultural purposes comprising vineyards. That contract had been concluded for a period of one year, automatically renewable for a period of the same length, until such time as it was terminated by one or other of the parties.
According to the report on a tax inspection for the year 2002, that transfer was subject to VAT. The total amount of tax assessments notified in that regard was set at EUR 107 527.10, plus compensatory interest.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Applicant" [shape=doubleoctagon];
    "Mr Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];
    "The report on a tax inspection for the year 2002" [shape=trapezium];

    "Applicant"->"Mr Adelino Gonçalves Mesquita";
    "Applicant"->"The administrator of the estate of Mr Adelino Gonçalves Mesquita" [dir=none];
    "Mr Adelino Gonçalves Mesquita"->"Mr Gonçalves Mesquita had transferred, in return for amounts paid by way of an advance, the use of rural properties — of which he was the owner — for agricultural purposes comprising vineyards";
    "Mr Gonçalves Mesquita had transferred, in return for amounts paid by way of an advance, the use of rural properties — of which he was the owner — for agricultural purposes comprising vineyards"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Mr Adelino Gonçalves Mesquita"->"Contract"[dir=none];
    "Contract"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "Contract"->"Contract had been concluded for a period of one year, automatically renewable for a period of the same length, until such time as it was terminated by one or other of the parties."[dir=none];
    "The report on a tax inspection for the year 2002"->"Mr Gonçalves Mesquita had transferred, in return for amounts paid by way of an advance, the use of rural properties — of which he was the owner — for agricultural purposes comprising vineyards"[label="Transfer was subject to VAT"];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Bulgarian

Жалбоподателят по главното производство е управител на наследството на г‑н Adelino Gonçalves Mesquita. Последният е сключил договор със Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, дружество, което упражнява дейност в лозаро-винарския сектор. С този договор г‑н Adelino Gonçalves Mesquita е прехвърлил срещу платени в аванс суми стопанисването на земеделски имоти, на които е бил собственик, засадени с лозя. Посоченият договор е сключен за срок от една година, който се подновява автоматично за период със същата продължителност, докато не бъде прекратен от някоя от страните.
Според доклада за извършена за 2002 г. данъчна ревизия върху посочената прехвърлителна сделка е начислен ДДС. Общият размер по актовете за установяване на данъчни задължения, нотифицирани на това основание, е определен на 107527,10 EUR, увеличен с компенсаторна лихва.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Жалбоподателят" [shape=doubleoctagon];
    "г‑н Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];
    "Според доклада за извършена за 2002 г. данъчна ревизия 2002" [shape=trapezium];

    "Жалбоподателят"->"г‑н Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Жалбоподателят"->"The administrator of the estate of г‑н Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "г‑н Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"г-н Adelino Gonçalves Mesquita е прехвърлил срещу платени в аванс суми стопанисването на земеделски имоти, на които е бил собственик, засадени с лозя.";
    "г-н Adelino Gonçalves Mesquita е прехвърлил срещу платени в аванс суми стопанисването на земеделски имоти, на които е бил собственик, засадени с лозя."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "г‑н Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"договор"[dir=none];
    "договор"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "договор"->"Договорът е сключен за срок от една година, който се подновява автоматично за период със същата продължителност, докато не бъде прекратен от някоя от страните."[dir=none];
    "Според доклада за извършена за 2002 г. данъчна ревизия 2002"->"г-н Adelino Gonçalves Mesquita е прехвърлил срещу платени в аванс суми стопанисването на земеделски имоти, на които е бил собственик, засадени с лозя."[label="Прехвърлителната сделка е начислен ДДС."];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Czech

Žalobce v původním řízení je správcem pozůstalosti Adelina Gonçalvese Mesquity. Posledně uvedený uzavřel smlouvu se Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, což je společnost působící v odvětví pěstování vinné révy. Na základě této smlouvy A. Gonçalves Mesquita převedl jako protiplnění za zaplacené zálohové právo využívat zemědělskou půdu, kterou vlastnil a která byla tvořena vinicemi, pro zemědělské účely. Uvedená smlouva byla uzavřena na dobu jednoho roku, automaticky prodlužovanou o stejnou dobu až do okamžiku, kdy jedna ze stran smlouvu vypoví.
Podle zprávy o daňovém auditu za rok 2002 uvedený převod podléhal DPH. Celková částka dodatečných výměrů daně oznámených v této souvislosti byla stanovena na 107527,10 eura a navýšena o kompenzační úroky.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Žalobce" [shape=doubleoctagon];
    "Žalobce Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];
    "zpráva o daňovém auditu za rok 2002" [shape=trapezium];

    "Žalobce"->"Žalobce Adelino Gonçalves Mesquita";
    "Žalobce"->"Žalobce v původním řízení je správcem pozůstalosti Adelina Gonçalvese Mesquity." [dir=none];
    "Žalobce Adelino Gonçalves Mesquita"->"Na základě této smlouvy A. Gonçalves Mesquita převedl jako protiplnění za zaplacené zálohové právo využívat zemědělskou půdu, kterou vlastnil a která byla tvořena vinicemi, pro zemědělské účely.";
    "Na základě této smlouvy A. Gonçalves Mesquita převedl jako protiplnění za zaplacené zálohové právo využívat zemědělskou půdu, kterou vlastnil a která byla tvořena vinicemi, pro zemědělské účely."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Žalobce Adelino Gonçalves Mesquita"->"smlouva"[dir=none];
    "smlouva"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "smlouva"->"Uvedená smlouva byla uzavřena na dobu jednoho roku, automaticky prodlužovanou o stejnou dobu až do okamžiku, kdy jedna ze stran smlouvu vypoví."[dir=none];
    "zpráva o daňovém auditu za rok 2002"->"Na základě této smlouvy A. Gonçalves Mesquita převedl jako protiplnění za zaplacené zálohové právo využívat zemědělskou půdu, kterou vlastnil a která byla tvořena vinicemi, pro zemědělské účely."[label="uvedený převod podléhal DPH."];
    
}
Judgment of the Court (Eighth Chamber) of 28 February 2019.
Manuel Jorge Sequeira Mesquita v Fazenda Pública.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
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.
Case C-278/18. (2019)
Language: Danish

Sagsøgeren i hovedsagen er bestyrer af boet efter Adelino Gonçalves Mesquita. Sidstnævnte havde indgået en aftale med Sociedade Agrícola e Comercial dos Vinhos Vale da Corça, et selskab, som driver virksomhed inden for vinavlssektoren. Med denne aftale havde Adelino Gonçalves Mesquita som modydelse for forudbetalte beløb overdraget landbrugsbedriften af landbrugsarealer, som han var ejer af, og som bestod af vinmarker. Nævnte aftale var blevet indgået for et år og blev automatisk fornyet for en tilsvarende periode, indtil en af parterne opsagde aftalen.
Ifølge rapporten på grundlag af en afgiftskontrol vedrørende indkomståret 2002 var nævnte overdragelse momspligtig. Det samlede beløb for efteropkrævning af afgift, der blev meddelt, er blevet fastsat til 107527,10 EUR, med tillæg af udligningsrenter.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Sagsøgeren" [shape=doubleoctagon];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"[shape=ellipse];
    "Sociedade Agrícola e Comercial dos Vinhos Vale da Corça" [shape=doubleoctagon];
    "Ifølge rapporten på grundlag af en afgiftskontrol vedrørende indkomståret 2002 2002" [shape=trapezium];

    "Sagsøgeren"->"Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita";
    "Sagsøgeren"->"The administrator of the estate of Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita" [dir=none];
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"Med denne aftale havde Adelino Gonçalves Mesquita som modydelse for forudbetalte beløb overdraget landbrugsbedriften af landbrugsarealer, som han var ejer af, og som bestod af vinmarker.";
    "Med denne aftale havde Adelino Gonçalves Mesquita som modydelse for forudbetalte beløb overdraget landbrugsbedriften af landbrugsarealer, som han var ejer af, og som bestod af vinmarker."->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça";
    "Adelino Gonçalves Mesquita Adelino Gonçalves Mesquita"->"aftale"[dir=none];
    "aftale"->"Sociedade Agrícola e Comercial dos Vinhos Vale da Corça"[dir=none];
    "aftale"->"Nævnte aftale var blevet indgået for et år og blev automatisk fornyet for en tilsvarende periode, indtil en af parterne opsagde aftalen."[dir=none];
    "Ifølge rapporten på grundlag af en afgiftskontrol vedrørende indkomståret 2002 2002"->"Med denne aftale havde Adelino Gonçalves Mesquita som modydelse for forudbetalte beløb overdraget landbrugsbedriften af landbrugsarealer, som han var ejer af, og som bestod af vinmarker."[label="nævnte overdragelse var momspligtig."];
    
}