Court of Justice of the European Union · Judgment
C-278/18Manuel Jorge Sequeira Mesquita v Fazenda Pública
- Decided
- 2019-02-28
- ECLI
- ECLI:EU:C:2019:160
- CELEX
- 62018CJ0278
- Finality
- Final, the decision cannot be appealed
The court's own keywords
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.
Interprets
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act