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Case C-598/20: Order of the Court of 1 December 2021 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — Pilsētas zemes dienests AS (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(l) and Article 135(2) — Leasing and letting of immovable property — Exclusion from exemption of a compulsory land lease to owners of buildings — Principle of fiscal neutrality)
ECLI:EU:UNKNOWN:62020CB0598
62020CB0598
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28.2.2022
Official Journal of the European Union
C 95/2
(Case C-598/20) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Harmonisation of fiscal legislation - Common system of value added tax (VAT) - Directive 2006/112/EC - Exemptions - Article 135(1)(l) and Article 135(2) - Leasing and letting of immovable property - Exclusion from exemption of a compulsory land lease to owners of buildings - Principle of fiscal neutrality)
(2022/C 95/02)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: Pilsētas zemes dienests AS
Other party: Latvijas Republikas Saeima
Operative part of the order
Article 135(1)(l) and Article 135(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation under which the leasing of land under a compulsory lease scheme is excluded from the exemption from value added tax.
(<span class="oj-super">1</span>) OJ C 35, 1.2.2021.