Judgment of the Court (Tenth Chamber) of 2 July 2020
Proceedings brought by Veronsaajien oikeudenvalvontayksikkö
Request for a preliminary ruling from the Korkein hallinto-oikeus
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Supply of services – Article 135(1)(l) – Exemption from VAT – Letting of immovable property – Concept of ‘immovable property’ – Exclusion – Article 47 – Place of taxable transactions – Supply of services connected with immovable property – Implementing Regulation (EU) No 282/2011 – Articles 13b and 31a – IT equipment cabinets – Colocation centre services
Case C-215/19
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Judgment
ECLI:EU:C:2020:518 |
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