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: Estonian

Põhikohtuasja kaebaja esitas nende maksuotsuste peale kaebuse Tribunal Administrativo e Fiscal de Mirandelale (Mirandela haldus- ja maksukohus, Portugal) ja tugines CIVA artikli 9 punktis 30 ette nähtud käibemaksuvabastusele. Kuna see kaebus jäeti rahuldamata, esitas põhikohtuasja kaebaja apellatsioonkaebuse Tribunal Central Administrativo Nortele (põhjapiirkonna apellatsiooniastme halduskohus, Portugal), mis leidis oma määruses, et kohtuasja lahendamine ei kuulu tema pädevusse, ja saatis kohtuasja materjalid Supremo Tribunal Administrativole (Portugali kõrgeim halduskohus).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Põhikohtuasja kaebaja" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Mirandela haldus- ja maksukohus, Portugal)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Põhjapiirkonna apellatsiooniastme halduskohus, Portugal)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Portugali kõrgeim halduskohus)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Põhikohtuasja kaebaja"->"Esitas nende maksuotsuste peale kaebuse";
    "Esitas nende maksuotsuste peale kaebuse"->"Tribunal Administrativo e Fiscal de Mirandela (Mirandela haldus- ja maksukohus, Portugal)";
    "Tribunal Administrativo e Fiscal de Mirandela (Mirandela haldus- ja maksukohus, Portugal)"->"Põhikohtuasja kaebaja"[label="rahuldamata"];
    "Esitas nende maksuotsuste peale kaebuse"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Põhikohtuasja kaebaja"->"Tribunal Central Administrativo Norte (Põhjapiirkonna apellatsiooniastme halduskohus, Portugal)"[label="Esitas apellatsioonkaebuse"];
    "Tribunal Central Administrativo Norte (Põhjapiirkonna apellatsiooniastme halduskohus, Portugal)"->"Põhikohtuasja kaebaja" [label="kohtuasja lahendamine ei kuulu tema pädevusse"];
    "Tribunal Central Administrativo Norte (Põhjapiirkonna apellatsiooniastme halduskohus, Portugal)"->"Supremo Tribunal Administrativo (Portugali kõrgeim halduskohus)"[label="saatis kohtuasja materjalid"];
}
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: Greek

Ο αναιρεσείων της κύριας δίκης άσκησε προσφυγή κατά των ανωτέρω πράξεων βεβαιώσεως καθυστερούμενου φόρου ενώπιον του Tribunal Administrativo e Fiscal de Mirandela (διοικητικού και φορολογικού πρωτοδικείου Mirandela, Πορτογαλία), προβάλλοντας την προβλεπόμενη στο άρθρο 9, σημείο 30, του CIVA απαλλαγή από τον ΦΠΑ. Κατόπιν της απορρίψεως της προσφυγής αυτής, ο αναιρεσείων της κύριας δίκης άσκησε αναίρεση ενώπιον του Tribunal Central Administrativo Norte (κεντρικού διοικητικού δικαστηρίου του βορείου τομέα, Πορτογαλία), το οποίο εξέδωσε διάταξη περί αναρμοδιότητας και παρέπεμψε την υπόθεση στο Supremo Tribunal Administrativo (Ανώτατο Διοικητικό Δικαστήριο, Πορτογαλία).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "αναιρεσείων της κύριας δίκης" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (διοικητικού και φορολογικού πρωτοδικείου Mirandela, Πορτογαλία)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (κεντρικού διοικητικού δικαστηρίου του βορείου τομέα, Πορτογαλία)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Ανώτατο Διοικητικό Δικαστήριο, Πορτογαλία)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "αναιρεσείων της κύριας δίκης"->"Άσκησε προσφυγή κατά των ανωτέρω πράξεων βεβαιώσεως καθυστερούμενου φόρου";
    "Άσκησε προσφυγή κατά των ανωτέρω πράξεων βεβαιώσεως καθυστερούμενου φόρου"->"Tribunal Administrativo e Fiscal de Mirandela (διοικητικού και φορολογικού πρωτοδικείου Mirandela, Πορτογαλία)";
    "Tribunal Administrativo e Fiscal de Mirandela (διοικητικού και φορολογικού πρωτοδικείου Mirandela, Πορτογαλία)"->"αναιρεσείων της κύριας δίκης"[label="απορρίψεως"];
    "Άσκησε προσφυγή κατά των ανωτέρω πράξεων βεβαιώσεως καθυστερούμενου φόρου"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "αναιρεσείων της κύριας δίκης"->"Tribunal Central Administrativo Norte (κεντρικού διοικητικού δικαστηρίου του βορείου τομέα, Πορτογαλία)"[label="άσκησε προσφυγή"];
    "Tribunal Central Administrativo Norte (κεντρικού διοικητικού δικαστηρίου του βορείου τομέα, Πορτογαλία)"->"αναιρεσείων της κύριας δίκης" [label="διάταξη περί αναρμοδιότητας"];
    "Tribunal Central Administrativo Norte (κεντρικού διοικητικού δικαστηρίου του βορείου τομέα, Πορτογαλία)"->"Supremo Tribunal Administrativo (Ανώτατο Διοικητικό Δικαστήριο, Πορτογαλία)"[label="παρέπεμψε την υπόθεση"];
}
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 a formé un recours contre ces rappels de taxe devant le Tribunal Administrativo e Fiscal de Mirandela (tribunal administratif et fiscal de Mirandela, Portugal) en invoquant l’exonération de la TVA prévue à l’article 9, point 30, du CIVA. Ce recours ayant été rejeté, le requérant au principal a introduit un pourvoi devant le Tribunal Central Administrativo Norte (tribunal administratif central du nord, Portugal), qui a rendu une ordonnance d’incompétence et a transmis le dossier au Supremo Tribunal Administrativo (Cour administrative suprême, Portugal).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Le requérant au principal" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela, Portugal)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugal)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Supremo Tribunal Administrativo, Portugal)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Le requérant au principal"->"a formé un recours contre ces rappels de taxe";
    "a formé un recours contre ces rappels de taxe"->"Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela, Portugal)";
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela, Portugal)"->"Le requérant au principal"[label="rejeté"];
    "a formé un recours contre ces rappels de taxe"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Le requérant au principal"->"Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugal)"[label="a formé un recours"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugal)"->"Le requérant au principal" [label="Ordonnance d’incompétence"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugal)"->"Supremo Tribunal Administrativo (Supremo Tribunal Administrativo, Portugal)"[label="a transmis le dossier"];
}
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 podnio je tužbu protiv tih poreznih rješenja o dugovanju poreza pred Tribunalom Administrativo e Fiscal de Mirandela (Upravni i porezni sud u Mirandeli, Portugal) pozivajući se na izuzeće od PDV‑a predviđeno člankom 9. točkom 30. Zakona o PDV‑u. Budući da je ta tužba odbijena, tužitelj u glavnom postupku podnio je žalbu Tribunalu Central Administrativo Norte (Središnji upravni sud za sjever, Portugal), koji je donio rješenje o nenadležnosti te je spis prenio na Supremo Tribunal Administrativo (Vrhovni upravni sud, Portugal).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Tužitelj" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Upravni i porezni sud u Mirandeli, Portugal)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Središnji upravni sud za sjever, Portugal)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Vrhovni upravni sud, Portugal)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Tužitelj"->"Podnio je tužbu protiv tih poreznih rješenja";
    "Podnio je tužbu protiv tih poreznih rješenja"->"Tribunal Administrativo e Fiscal de Mirandela (Upravni i porezni sud u Mirandeli, Portugal)";
    "Tribunal Administrativo e Fiscal de Mirandela (Upravni i porezni sud u Mirandeli, Portugal)"->"Tužitelj"[label="odbijena"];
    "Podnio je tužbu protiv tih poreznih rješenja"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Tužitelj"->"Tribunal Central Administrativo Norte (Središnji upravni sud za sjever, Portugal)"[label="podnio je žalbu"];
    "Tribunal Central Administrativo Norte (Središnji upravni sud za sjever, Portugal)"->"Tužitelj" [label="Rješenje o nenadležnosti"];
    "Tribunal Central Administrativo Norte (Središnji upravni sud za sjever, Portugal)"->"Supremo Tribunal Administrativo (Vrhovni upravni sud, Portugal)"[label="Spis prenio"];
}
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 ha proposto ricorso avverso tali avvisi di accertamento dinanzi al Tribunal Administrativo e Fiscal de Mirandela (Tribunale amministrativo e tributario di Mirandela, Portogallo), facendo valere l’esenzione dall’IVA prevista all’articolo 9, punto 30, del CIVA. Poiché tale ricorso è stato respinto, il ricorrente nel procedimento principale ha proposto impugnazione dinanzi al Tribunal Central Administrativo Norte (Tribunale amministrativo centrale del nord, Portogallo), il quale ha emanato un’ordinanza di incompetenza e ha trasmesso il fascicolo al Supremo Tribunal Administrativo (Corte amministrativa suprema, Portogallo).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Il ricorrente" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunale amministrativo e tributario di Mirandela, Portogallo)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portogallo)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Supremo Tribunal Administrativo, Portogallo)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Il ricorrente"->"ha proposto ricorso avverso tali avvisi di accertamento";
    "ha proposto ricorso avverso tali avvisi di accertamento"->"Tribunal Administrativo e Fiscal de Mirandela (Tribunale amministrativo e tributario di Mirandela, Portogallo)";
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunale amministrativo e tributario di Mirandela, Portogallo)"->"Il ricorrente"[label="è stato respinto"];
    "ha proposto ricorso avverso tali avvisi di accertamento"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Il ricorrente"->"Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portogallo)"[label="ha proposto ricorso"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portogallo)"->"Il ricorrente" [label="Ordinanza di incompetenza"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portogallo)"->"Supremo Tribunal Administrativo (Supremo Tribunal Administrativo, Portogallo)"[label="ha trasmesso il fascicolo"];
}
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 cēla prasību par šiem atgādinājumiem par nodokli Tribunal Administrativo e Fiscal de Mirandela (Mirandelas Administratīvā un nodokļu lietu tiesa, Portugāle), atsaucoties uz atbrīvojumu no PVN, kurš paredzēts CIVA 9. panta 30. punktā. Tā kā šī prasība tika noraidīta, prasītājs pamatlietā iesniedza apelācijas sūdzību Tribunal Central Administrativo Norte (Ziemeļu Centrālā administratīvā tiesa, Portugāle), kas izdeva rīkojumu par kompetences neesamību un nodeva lietas materiālus Supremo Tribunal Administrativo (Augstākā administratīvā tiesa, Portugāle).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Prasītājs" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Mirandelas Administratīvā un nodokļu lietu tiesa, Portugāle)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Ziemeļu Centrālā administratīvā tiesa, Portugāle)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Augstākā administratīvā tiesa, Portugāle)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Prasītājs"->"Prasītājs pamatlietā cēla prasību par šiem atgādinājumiem par nodokli";
    "Prasītājs pamatlietā cēla prasību par šiem atgādinājumiem par nodokli"->"Tribunal Administrativo e Fiscal de Mirandela (Mirandelas Administratīvā un nodokļu lietu tiesa, Portugāle)";
    "Tribunal Administrativo e Fiscal de Mirandela (Mirandelas Administratīvā un nodokļu lietu tiesa, Portugāle)"->"Prasītājs"[label="tika noraidīta"];
    "Prasītājs pamatlietā cēla prasību par šiem atgādinājumiem par nodokli"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Prasītājs"->"Tribunal Central Administrativo Norte (Ziemeļu Centrālā administratīvā tiesa, Portugāle)"[label="iesniedza apelācijas sūdzību"];
    "Tribunal Central Administrativo Norte (Ziemeļu Centrālā administratīvā tiesa, Portugāle)"->"Prasītājs" [label="Izdeva rīkojumu par kompetences neesamību"];
    "Tribunal Central Administrativo Norte (Ziemeļu Centrālā administratīvā tiesa, Portugāle)"->"Supremo Tribunal Administrativo (Augstākā administratīvā tiesa, Portugāle)"[label="nodeva lietas materiālus"];
}
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

Remdamasis CIVA 9 straipsnio 30 punkte įtvirtintu neapmokestinimu PVM ieškovas pagrindinėje byloje pareiškė ieškinį dėl šių priminimų apie mokėtinus mokesčius Tribunal Administrativo e Fiscal de Mirandela (Mirandelos administracinis ir mokesčių teismas, Portugalija). Kadangi šis ieškinys buvo atmestas, ieškovas pagrindinėje byloje padavė apeliacinį skundą Tribunal Central Administrativo Norte (Šiaurės centrinis administracinis teismas, Portugalija), kuris priėmė nutartį dėl kompetencijos neturėjimo ir perdavė bylą Supremo Tribunal Administrativo (Vyriausiasis administracinis teismas, Portugalija).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "ieškovas" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Mirandelos administracinis ir mokesčių teismas, Portugalija)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Šiaurės centrinis administracinis teismas, Portugalija)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Vyriausiasis administracinis teismas, Portugalija)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "ieškovas"->"Pareiškė ieškinį dėl šių priminimų apie mokėtinus mokesčius";
    "Pareiškė ieškinį dėl šių priminimų apie mokėtinus mokesčius"->"Tribunal Administrativo e Fiscal de Mirandela (Mirandelos administracinis ir mokesčių teismas, Portugalija)";
    "Tribunal Administrativo e Fiscal de Mirandela (Mirandelos administracinis ir mokesčių teismas, Portugalija)"->"ieškovas"[label="atmestas"];
    "Pareiškė ieškinį dėl šių priminimų apie mokėtinus mokesčius"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "ieškovas"->"Tribunal Central Administrativo Norte (Šiaurės centrinis administracinis teismas, Portugalija)"[label="padavė apeliacinį skundą"];
    "Tribunal Central Administrativo Norte (Šiaurės centrinis administracinis teismas, Portugalija)"->"ieškovas" [label="nutartį dėl kompetencijos neturėjimo"];
    "Tribunal Central Administrativo Norte (Šiaurės centrinis administracinis teismas, Portugalija)"->"Supremo Tribunal Administrativo (Vyriausiasis administracinis teismas, Portugalija)"[label="Perdavė bylą"];
}
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 keresetet nyújtott be ezen adómegállapításokkal szemben a Tribunal Administrativo e Fiscal de Mirandelához (mirandelai közigazgatási és adóügyi bíróság, Portugália) a CIVA 9. cikkének 30. pontjában előírt héamentességre hivatkozva. Mivel e keresetet elutasították, az alapügy felperese fellebbezést nyújtott be a Tribunal Central Administrativo Nortéhoz (északi központi közigazgatási bíróság, Portugália), amely végzésében megállapította hatáskörének hiányát, és az ügy iratait a Supremo Tribunal Administrativóhoz (legfelsőbb közigazgatási bíróság, Portugália) tette át.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "alapügy felperese" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (mirandelai közigazgatási és adóügyi bíróság, Portugália)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (északi központi közigazgatási bíróság, Portugália)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Legfelsőbb közigazgatási bíróság, Portugália)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "alapügy felperese"->"Keresetet nyújtott be ezen adómegállapításokkal szemben";
    "Keresetet nyújtott be ezen adómegállapításokkal szemben"->"Tribunal Administrativo e Fiscal de Mirandela (mirandelai közigazgatási és adóügyi bíróság, Portugália)";
    "Tribunal Administrativo e Fiscal de Mirandela (mirandelai közigazgatási és adóügyi bíróság, Portugália)"->"alapügy felperese"[label="elutasították"];
    "Keresetet nyújtott be ezen adómegállapításokkal szemben"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "alapügy felperese"->"Tribunal Central Administrativo Norte (északi központi közigazgatási bíróság, Portugália)"[label="Fellebbezést nyújtott be"];
    "Tribunal Central Administrativo Norte (északi központi közigazgatási bíróság, Portugália)"->"alapügy felperese" [label="megállapította hatáskörének hiányát"];
    "Tribunal Central Administrativo Norte (északi központi közigazgatási bíróság, Portugália)"->"Supremo Tribunal Administrativo (Legfelsőbb közigazgatási bíróság, Portugália)"[label="az ügy iratait áttette"];
}
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 ppreżenta rikors kontra dawn l-avviżi ta’ taxxa quddiem it-Tribunal Administrativo e Fiscal de Mirandela (it-Tribunal Amministrattiv u Fiskali ta’ Mirandela, il-Portugall) fejn invoka l-eżenzjoni tal-VAT prevista fl-Artikolu 9(30) taċ-CIVA. Peress li dan ir-rikors ġie miċħud, ir-rikorrent fil-kawża prinċipali ppreżenta appell quddiem it-Tribunal Central Administrativo Norte (it-Tribunal Amministrattiv Ċentrali tat-Tramuntana, il-Portugall), ta digriet ta’ nuqqas ta’ kompetenza u ttrasferixxa l-proċess lis-Supremo Tribunal Administrativo (il-Qorti Amministrattiva Suprema, il-Portugall).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Ir-rikorrent" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela, il-Portugall)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (it-Tribunal Amministrattiv Ċentrali tat-Tramuntana, il-Portugall))" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Qorti Amministrattiva Suprema, il-Portugall)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Ir-rikorrent"->"ppreżenta rikors kontra dawn l-avviżi ta’ taxxa";
    "ppreżenta rikors kontra dawn l-avviżi ta’ taxxa"->"Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela, il-Portugall)";
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela, il-Portugall)"->"Ir-rikorrent"[label="miċħud"];
    "ppreżenta rikors kontra dawn l-avviżi ta’ taxxa"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Ir-rikorrent"->"Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (it-Tribunal Amministrattiv Ċentrali tat-Tramuntana, il-Portugall))"[label="ppreżenta appell"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (it-Tribunal Amministrattiv Ċentrali tat-Tramuntana, il-Portugall))"->"Ir-rikorrent" [label="Digriet ta’ nuqqas ta’ kompetenza"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (it-Tribunal Amministrattiv Ċentrali tat-Tramuntana, il-Portugall))"->"Supremo Tribunal Administrativo (Qorti Amministrattiva Suprema, il-Portugall)"[label="ttrasferixxa l-proċess"];
}
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 heeft tegen deze naheffingsaanslagen beroep ingesteld bij de Tribunal Administrativo e Fiscal de Mirandela (bestuurs- en belastingrechter Mirandela, Portugal). Daarbij heeft hij zich beroepen op de vrijstelling in artikel 9, punt 30, CIVA. Aangezien dat beroep werd verworpen, heeft verzoeker in het hoofdgeding cassatieberoep ingesteld bij de Tribunal Central Administrativo Norte (centrale bestuursrechter in tweede aanleg Noord-Portugal), die een beschikking van onbevoegdheid heeft gegeven en de zaak heeft doorverwezen naar de Supremo Tribunal Administrativo (hoogste bestuursrechter, Portugal).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Verzoeker" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Bestuurs- en belastingrechter Mirandela, Portugal)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (centrale bestuursrechter in tweede aanleg Noord-Portugal))" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Supremo Tribunal Administrativo)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Verzoeker"->"Verzoeker in het hoofdgeding heeft tegen deze naheffingsaanslagen beroep ingesteld";
    "Verzoeker in het hoofdgeding heeft tegen deze naheffingsaanslagen beroep ingesteld"->"Tribunal Administrativo e Fiscal de Mirandela (Bestuurs- en belastingrechter Mirandela, Portugal)";
    "Tribunal Administrativo e Fiscal de Mirandela (Bestuurs- en belastingrechter Mirandela, Portugal)"->"Verzoeker"[label="werd verworpen"];
    "Verzoeker in het hoofdgeding heeft tegen deze naheffingsaanslagen beroep ingesteld"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Verzoeker"->"Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (centrale bestuursrechter in tweede aanleg Noord-Portugal))"[label="heeft tegen deze naheffingsaanslagen beroep ingesteld"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (centrale bestuursrechter in tweede aanleg Noord-Portugal))"->"Verzoeker" [label="Beschikking van onbevoegdheid"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (centrale bestuursrechter in tweede aanleg Noord-Portugal))"->"Supremo Tribunal Administrativo (Supremo Tribunal Administrativo)"[label="de zaak heeft doorverwezen"];
}
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 zaskarżył te decyzje do Tribunal Administrativo e Fiscal de Mirandela (sądu ds. administracyjnych i podatkowych w Mirandeli, Portugalia), powołując się na zwolnienie z VAT określone w art. 9 pkt 30 CIVA. Jego skarga została oddalona, w związku z czym skarżący w postępowaniu głównym wniósł odwołanie do Tribunal Central Administrativo Norte (centralnego sądu administracyjnego dla regionu północnego, Portugalia), który wydał postanowienie w przedmiocie braku swojej właściwości i przekazał sprawę Supremo Tribunal Administrativo (naczelnemu sądowi administracyjnemu, Portugalia).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Skarżący" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (sądu ds. administracyjnych i podatkowych w Mirandeli, Portugalia)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugalia)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Supremo Tribunal Administrativo, Portugalia)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Skarżący"->"Skarżący w postępowaniu głównym zaskarżył te decyzje";
    "Skarżący w postępowaniu głównym zaskarżył te decyzje"->"Tribunal Administrativo e Fiscal de Mirandela (sądu ds. administracyjnych i podatkowych w Mirandeli, Portugalia)";
    "Tribunal Administrativo e Fiscal de Mirandela (sądu ds. administracyjnych i podatkowych w Mirandeli, Portugalia)"->"Skarżący"[label="Oddalona"];
    "Skarżący w postępowaniu głównym zaskarżył te decyzje"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Skarżący"->"Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugalia)"[label="wniósł odwołanie"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugalia)"->"Skarżący" [label="wydał postanowienie w przedmiocie braku swojej właściwości"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugalia)"->"Supremo Tribunal Administrativo (Supremo Tribunal Administrativo, Portugalia)"[label="przekazał sprawę"];
}
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 impugnou estas liquidações de imposto no Tribunal Administrativo e Fiscal de Mirandela (Portugal), invocando a isenção de IVA prevista no artigo 9.o, ponto 30, do CIVA. Tendo a impugnação judicial sido julgada improcedente, o recorrente no processo principal interpôs recurso para o Tribunal Central Administrativo Norte (Portugal), que, proferindo decisão na qual se declarou incompetente para conhecer do recurso, remeteu o processo ao Supremo Tribunal Administrativo (Portugal).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "O recorrente" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela (Portugal))" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (Portugal))" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Supremo Tribunal Administrativo (Portugal))" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "O recorrente"->"impugnou estas liquidações de imposto";
    "impugnou estas liquidações de imposto"->"Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela (Portugal))";
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunal Administrativo e Fiscal de Mirandela (Portugal))"->"O recorrente"[label="julgada improcedente"];
    "impugnou estas liquidações de imposto"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "O recorrente"->"Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (Portugal))"[label="interpôs recurso"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (Portugal))"->"O recorrente" [label="na qual se declarou incompetente para conhecer do recurso"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (Portugal))"->"Supremo Tribunal Administrativo (Supremo Tribunal Administrativo (Portugal))"[label="remeteu o processo"];
}
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 a formulat o acțiune împotriva acestor decizii de impunere în fața Tribunal Administrativo e Fiscal de Mirandela (Tribunalul Administrativ și Fiscal din Mirandela, Portugalia), invocând scutirea de TVA prevăzută la articolul 9 punctul 30 din CIVA. Întrucât acțiunea sa a fost respinsă, reclamantul din litigiul principal a formulat recurs la Tribunal Central Administrativo Norte (Tribunalul Central Administrativ Nord, Portugalia), care a pronunțat o ordonanță de declinare a competenței și a transmis dosarul către Supremo Tribunal Administrativo (Curtea Administrativă Supremă, Portugalia).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Reclamantul" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunalul Administrativ și Fiscal din Mirandela, Portugalia)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugalia)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Curtea Administrativă Supremă, Portugalia)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Reclamantul"->"a formulat o acțiune împotriva acestor decizii de impunere";
    "a formulat o acțiune împotriva acestor decizii de impunere"->"Tribunal Administrativo e Fiscal de Mirandela (Tribunalul Administrativ și Fiscal din Mirandela, Portugalia)";
    "Tribunal Administrativo e Fiscal de Mirandela (Tribunalul Administrativ și Fiscal din Mirandela, Portugalia)"->"Reclamantul"[label="a fost respinsă"];
    "a formulat o acțiune împotriva acestor decizii de impunere"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Reclamantul"->"Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugalia)"[label="a formulat recurs"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugalia)"->"Reclamantul" [label="ordonanță de declinare a competenței"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte, Portugalia)"->"Supremo Tribunal Administrativo (Curtea Administrativă Supremă, Portugalia)"[label="și a transmis dosarul"];
}
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 podal proti týmto daňovým výmerom žalobu na Tribunal Administrativo e Fiscal de Mirandela (Správny a daňový súd Mirandela, Portugalsko) s odvolaním sa na oslobodenie od DPH stanovené v článku 9 bode 30 CIVA. Keďže táto žaloba bola zamietnutá, žalobca vo veci samej podal odvolanie na Tribunal Central Administrativo Norte (Ústredný správny súd – sever, Portugalsko), ktorý rozhodol uznesením o nedostatku právomoci a postúpil spis na Supremo Tribunal Administrativo (Najvyšší správny súd, Portugalsko).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Žalobca" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Správny a daňový súd Mirandela, Portugalsko)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Ústredný správny súd – sever, Portugalsko)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Najvyšší správny súd, Portugalsko)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Žalobca"->"Žalobca vo veci samej podal proti týmto daňovým výmerom žalobu";
    "Žalobca vo veci samej podal proti týmto daňovým výmerom žalobu"->"Tribunal Administrativo e Fiscal de Mirandela (Správny a daňový súd Mirandela, Portugalsko)";
    "Tribunal Administrativo e Fiscal de Mirandela (Správny a daňový súd Mirandela, Portugalsko)"->"Žalobca"[label="zamietnutá"];
    "Žalobca vo veci samej podal proti týmto daňovým výmerom žalobu"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Žalobca"->"Tribunal Central Administrativo Norte (Ústredný správny súd – sever, Portugalsko)"[label="podal odvolanie"];
    "Tribunal Central Administrativo Norte (Ústredný správny súd – sever, Portugalsko)"->"Žalobca" [label="rozhodol uznesením o nedostatku právomoci"];
    "Tribunal Central Administrativo Norte (Ústredný správny súd – sever, Portugalsko)"->"Supremo Tribunal Administrativo (Najvyšší správny súd, Portugalsko)"[label="postúpil spis"];
}
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 pri Tribunal Administrativo e Fiscal de Mirandela (sodišče za upravne in davčne spore v Mirandeli, Portugalska) vložila tožbo zoper te opomine za plačilo davka in se pri tem sklicevala na oprostitev plačila DDV iz člena 9(30) CIVA. Ker je bila ta tožba zavrnjena, je tožeča stranka iz postopka v glavni stvari vložila pritožbo pri Tribunal Central Administrativo Norte (višje upravno sodišče za sever, Portugalska), ki je izdalo sklep o nepristojnosti in spis posredovalo Supremo Tribunal Administrativo (vrhovno upravno sodišče, Portugalska).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Tožeča stranka" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (sodišče za upravne in davčne spore v Mirandeli, Portugalska)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (višje upravno sodišče za sever, Portugalska))" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Supremo Tribunal Administrativo (vrhovno upravno sodišče, Portugalska))" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Tožeča stranka"->"vložila tožbo zoper te opomine za plačilo davka";
    "vložila tožbo zoper te opomine za plačilo davka"->"Tribunal Administrativo e Fiscal de Mirandela (sodišče za upravne in davčne spore v Mirandeli, Portugalska)";
    "Tribunal Administrativo e Fiscal de Mirandela (sodišče za upravne in davčne spore v Mirandeli, Portugalska)"->"Tožeča stranka"[label="zavrnjena"];
    "vložila tožbo zoper te opomine za plačilo davka"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Tožeča stranka"->"Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (višje upravno sodišče za sever, Portugalska))"[label="vložila pritožbo"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (višje upravno sodišče za sever, Portugalska))"->"Tožeča stranka" [label="sklep o nepristojnosti"];
    "Tribunal Central Administrativo Norte (Tribunal Central Administrativo Norte (višje upravno sodišče za sever, Portugalska))"->"Supremo Tribunal Administrativo (Supremo Tribunal Administrativo (vrhovno upravno sodišče, Portugalska))"[label="in spis posredovalo"];
}
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 nosti kanteen Tribunal Administrativo e Fiscal de Mirandelassa (Mirandelan hallinto- ja verotuomioistuin, Portugali) kyseisistä maksuunpanopäätöksistä ja vetosi CIVA:n 9 §:n 30 kohdassa säädettyyn arvonlisäverovapautukseen. Kyseinen kanne hylättiin, joten pääasian valittaja valitti tuomiosta Tribunal Central Administrativo Norteen (Pohjois-Portugalin hallinnollinen keskustuomioistuin), joka teki päätöksen, jossa se totesi, ettei se ollut toimivaltainen käsittelemään asiaa, ja siirsi asiakirjat Supremo Tribunal Administrativoon (ylin hallintotuomioistuin, Portugali).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Pääasian valittaja" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Mirandelan hallinto- ja verotuomioistuin, Portugali)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Pohjois-Portugalin hallinnollinen keskustuomioistuin)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Supremo Tribunal Administrativo)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Pääasian valittaja"->"Nosti kanteen kyseisistä maksuunpanopäätöksistä";
    "Nosti kanteen kyseisistä maksuunpanopäätöksistä"->"Tribunal Administrativo e Fiscal de Mirandela (Mirandelan hallinto- ja verotuomioistuin, Portugali)";
    "Tribunal Administrativo e Fiscal de Mirandela (Mirandelan hallinto- ja verotuomioistuin, Portugali)"->"Pääasian valittaja"[label="Kyseinen kanne hylättiin"];
    "Nosti kanteen kyseisistä maksuunpanopäätöksistä"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Pääasian valittaja"->"Tribunal Central Administrativo Norte (Pohjois-Portugalin hallinnollinen keskustuomioistuin)"[label="valitti tuomiosta"];
    "Tribunal Central Administrativo Norte (Pohjois-Portugalin hallinnollinen keskustuomioistuin)"->"Pääasian valittaja" [label="Ei se ollut toimivaltainen käsittelemään asiaa"];
    "Tribunal Central Administrativo Norte (Pohjois-Portugalin hallinnollinen keskustuomioistuin)"->"Supremo Tribunal Administrativo (Supremo Tribunal Administrativo)"[label="siirsi asiakirjat"];
}
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 överklagade dessa skattebeslut till Tribunal Administrativo e Fiscal de Mirandela (Förvaltnings- och skattedomstolen i Mirandela, Portugal) och åberopade det undantag från skatteplikt som föreskrivs i artikel 9 punkt 30 CIVA. Efter det att överklagandet avslagits och klaganden överklagat detta avgörande till Tribunal Central Administrativo Norte (Centrala förvaltningsdomstolen för norra Portugal), förklarade sig den domstolen obehörig och överlämnade målet till Supremo Tribunal Administrativo (Högsta förvaltningsdomstolen, Portugal).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Klaganden" [shape=doubleoctagon];
    "Tribunal Administrativo e Fiscal de Mirandela (Förvaltnings- och skattedomstolen i Mirandela, Portugal)" [shape=doubleoctagon];
    "Tribunal Central Administrativo Norte (Centrala förvaltningsdomstolen för norra Portugal)" [shape=doubleoctagon];
    "Supremo Tribunal Administrativo (Högsta förvaltningsdomstolen, Portugal)" [shape=doubleoctagon];
    "The VAT exemption provided for in Article 9(30) of the CIVA" [shape=trapezium];

    "Klaganden"->"Klaganden i det nationella målet överklagade dessa skattebeslut";
    "Klaganden i det nationella målet överklagade dessa skattebeslut"->"Tribunal Administrativo e Fiscal de Mirandela (Förvaltnings- och skattedomstolen i Mirandela, Portugal)";
    "Tribunal Administrativo e Fiscal de Mirandela (Förvaltnings- och skattedomstolen i Mirandela, Portugal)"->"Klaganden"[label="avslagits"];
    "Klaganden i det nationella målet överklagade dessa skattebeslut"->"The VAT exemption provided for in Article 9(30) of the CIVA"[dir=none];
    "Klaganden"->"Tribunal Central Administrativo Norte (Centrala förvaltningsdomstolen för norra Portugal)"[label="överklagade"];
    "Tribunal Central Administrativo Norte (Centrala förvaltningsdomstolen för norra Portugal)"->"Klaganden" [label="förklarade sig den domstolen obehörig"];
    "Tribunal Central Administrativo Norte (Centrala förvaltningsdomstolen för norra Portugal)"->"Supremo Tribunal Administrativo (Högsta förvaltningsdomstolen, Portugal)"[label="överlämnade målet"];
}
Judgment of the Court (Third Chamber) of 28 March 2019.
Milan Vinš v Odvolací finanční ředitelství.
Request for a preliminary ruling from the Nejvyšší správní soud.
Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure.
Case C-275/18. (2019)
Language: English

From 2012 to 2014 Mr Vinš sent by post each month 400 to 500 collectors’ items of military memorabilia outside the European Union. He did not submit VAT declarations for those goods, since he considered that the supplies in question were exempt from VAT because they concerned goods intended for export.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Mr Vinš" [shape=doubleoctagon];
    
    "Mr Vinš"->"He did not submit VAT declarations for those goods" [dir=none];
    "Mr Vinš"->"Outside the European Union"[label="400 to 500 collectors’ items of military memorabilia were sent by post each month from 2012 to 2014."];
}
Judgment of the Court (Third Chamber) of 28 March 2019.
Milan Vinš v Odvolací finanční ředitelství.
Request for a preliminary ruling from the Nejvyšší správní soud.
Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure.
Case C-275/18. (2019)
Language: Bulgarian

В периода от 2012 г. до 2014 г. г‑н Vinš изпраща по пощата месечно между 400 и 500 броя военни сувенири до местоназначение извън Съюза. Той не подава справка-декларация по ДДС за тези стоки, тъй като счита, че разглежданите доставки са освободени от ДДС, защото се отнасят до стоки, предназначени за износ.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "г‑н Vinš Vinš" [shape=doubleoctagon];
    
    "г‑н Vinš Vinš"->"Той не подава справка-декларация по ДДС за тези стоки" [dir=none];
    "г‑н Vinš Vinš"->"извън Съюза"[label="месечно между 400 и 500 броя военни сувенири изпраща по пощата от 2012 г. до 2014 г.."];
}