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Court of Justice of the European Union · Judgment

C-215/19Proceedings brought by Veronsaajien oikeudenvalvontayksikkö

Decided
2020-07-02
ECLI
ECLI:EU:C:2020:518
CELEX
62019CJ0215
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Supply of services – Article 135(1)(l) – Exemption from VAT – Letting of immovable property – Concept of ‘immovable property’ – Exclusion – Article 47 – Place of taxable transactions – Supply of services connected with immovable property – Implementing Regulation (EU) No 282/2011 – Articles 13b and 31a – IT equipment cabinets – Colocation centre services.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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