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Case C-90/20: Request for a preliminary ruling from the Højesteret (Denmark) lodged on 24 February 2020 — Apcoa Parking Danmark A/S v Skatteministeriet

ECLI:EU:UNKNOWN:62020CN0090

62020CN0090

February 24, 2020
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11.5.2020

Official Journal of the European Union

C 161/37

(Case C-90/20)

(2020/C 161/48)

Language of the case: Danish

Referring court

Parties to the main proceedings

Applicant: Apcoa Parking Danmark A/S

Defendant: Skatteministeriet

Question referred

Must Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that control fees for infringement of regulations on parking on private property constitute consideration for a service supplied and that there is therefore a transaction subject to VAT?

(1) OJ 2006 L 347, p. 1.

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