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Case C-90/20: Judgment of the Court (Second Chamber) of 20 January 2022 (request for a preliminary ruling from the Højesteret — Denmark) — Apcoa Parking Danmark A/S v Skatteministeriet (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Activities carried out by a company incorporated under private law — Operation of car parks on private land — Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks — Characterisation — Economic and commercial realities of the transactions)
ECLI:EU:UNKNOWN:62020CA0090
62020CA0090
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14.3.2022
Official Journal of the European Union
C 119/6
(Case C-90/20) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(c) - Scope - Taxable transactions - Activities carried out by a company incorporated under private law - Operation of car parks on private land - Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks - Characterisation - Economic and commercial realities of the transactions)
(2022/C 119/08)
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicant: Apcoa Parking Danmark A/S
Defendant: Skatteministeriet
Operative part of the judgment
Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the control fees levied by a company incorporated under private law, tasked with the operation of private car parks, in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks must be regarded as consideration for a supply of services within the meaning of that provision and, as such, subject to value added tax (VAT).
(<span class="oj-super">1</span>) OJ C 161, 11.5.2020.