I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Language of the case: Portuguese
Applicant: Manuel Jorge Sequeira Mesquita
Defendant: Fazenda Pública
Must Article 135(1)(l) of Council Directive 2006/112/EC (1) of 28 November 2006 relating to the exemption of transactions involving the leasing of immovable property be interpreted as meaning that such an exemption is applicable to a contract for the transfer of the use of rural properties comprising vineyards for agricultural purposes to a company whose corporate purpose is the activity of agricultural exploitation, entered into for a period of one year, automatically renewable for further periods of the same length and under which rent is paid at the end of each year?
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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).