Official Journal of the European Union

C 123/11

(Case C-17/18)

(2018/C 123/16)

Language of the case: Romanian

Referring court

Parties to the main proceedings

Questions referred

1.Does the conclusion of an agreement whereby a company leases a building in which specific catering activities had previously been carried on in a restaurant to another company, together with all capital equipment and inventory items, where the tenant company continues the same catering activities in a restaurant with the same name as was used previously, constitute a transfer of a business within the meaning of Articles 19 and 29 of Directive 2006/112/EC? (1)

2.In the event that Question 1 is answered in the negative, is the transaction described above a supply of services that may be regarded as the letting of immovable property within the meaning of Article 135(1)(l) of [Directive 2006/112/EC], or a supply of complex services that may not be regarded as the letting of immovable property and that is taxable by operation of the law?

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