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Case C-516/21, Finanzamt X (Permanently installed equipment and machinery): Judgment of the Court (Fourth Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt X v Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(2), first subparagraph, point (c) — Exceptions to the exemption provided for in Article 135(1)(l) — Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building)
ECLI:EU:UNKNOWN:62021CA0516
62021CA0516
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19.6.2023
Official Journal of the European Union
C 216/10
(Case C-516/21, (<span class="oj-super oj-note-tag">1</span>) Finanzamt X (Permanently installed equipment and machinery))
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 135(2), first subparagraph, point (c) - Exceptions to the exemption provided for in Article 135(1)(l) - Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building)
(2023/C 216/12)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt X
Defendant: Y
Operative part of the judgment
Article 135(2), first subparagraph, point (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as not applying to the letting of permanently installed equipment and machinery where that letting constitutes a supply ancillary to a principal supply of leasing a building, carried out under a leasing agreement concluded between the same parties and exempt under Article 135(1)(l) of that directive, and those supplies form a single economic supply.
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Language of the case: German
(2023/C 216/12)
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