Court of Justice of the European Union · Judgment
C-90/20Apcoa Parking Danmark A/S v Skatteministeriet
- Decided
- 2022-01-20
- ECLI
- ECLI:EU:C:2022:37
- CELEX
- 62020CJ0090
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions.
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.
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