Language of document :

Request for a preliminary ruling from the Højesteret (Denmark) lodged on 24 February 2020 — Apcoa Parking Danmark A/S v Skatteministeriet

(Case C-90/20)

Language of the case: Danish

Referring court


Parties to the main proceedings

Applicant: Apcoa Parking Danmark A/S

Defendant: Skatteministeriet

Question referred

Must Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 be interpreted as meaning that control fees for infringement of regulations on parking on private property constitute consideration for a service supplied and that there is therefore a transaction subject to VAT?


1 OJ 2006 L 347, p. 1.