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Case C-42/14: Judgment of the Court (Third Chamber) of 16 April 2015 (request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland)) — Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (Reference for a preliminary ruling — Taxation — Common system of value added tax — Letting of immovable property — Supply of electricity, heating, water and refuge collection — Agreements between the landlord and the suppliers of those goods and services — Supplies provided to the tenant considered to be provided by the landlord — Service charges — Determination of the taxable amount — Possibility of including service charges in the taxable amount of rental services — Transaction composed of a single supply or several independent supplies)
ECLI:EU:UNKNOWN:62014CA0042
62014CA0042
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Official Journal of the European Union
C 198/11
(Case C-42/14) (1)
((Reference for a preliminary ruling - Taxation - Common system of value added tax - Letting of immovable property - Supply of electricity, heating, water and refuge collection - Agreements between the landlord and the suppliers of those goods and services - Supplies provided to the tenant considered to be provided by the landlord - Service charges - Determination of the taxable amount - Possibility of including service charges in the taxable amount of rental services - Transaction composed of a single supply or several independent supplies))
(2015/C 198/14)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Minister Finansów
Defendant: Wojskowa Agencja Mieszkaniowa w Warszawie
Operative part of the judgment
1.Articles 14(1), 15(1) and 24(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services must be regarded as being supplied by the landlord where he has concluded agreements for the provision of those supplies and simply passes on the costs thereof to the tenant.
2.That directive must be interpreted as meaning that the letting of immovable property and the provision of water, electricity and heating as well as refuse collection accompanying that letting must, in principle, be regarded as constituting several distinct and independent supplies which need to be assessed separately for VAT purposes, unless the elements of the transaction, including those indicating the economic reason for concluding the contract, are so closely linked that they form, objectively, a single, indivisible economic supply which it would be artificial to split.
3.It is for the national court to make the necessary assessments taking into account all the circumstances of the letting and the accompanying supplies and, in particular, the content of the agreement itself.
(1) OJ C 135, 5.5.2014.