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Court of Justice of the European Union · Order

C-598/20„Pilsētas zemes dienests” AS

Decided
2021-12-01
ECLI
ECLI:EU:C:2021:971
CELEX
62020CO0598
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(l) and Article 135(2) – Leasing and letting of immovable property – Exclusion from exemption of a compulsory land lease to owners of buildings – Principle of fiscal neutrality.

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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