Judgment of the Court (Third Chamber) of 16 April 2015

Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie

Request for a preliminary ruling from the Naczelny Sąd Administracyjny

Reference for a preliminary ruling — Taxation — Common system of value added tax — Letting of immovable property — Supply of electricity, heating, water and refuge collection — Agreements between the landlord and the suppliers of those goods and services — Supplies provided to the tenant considered to be provided by the landlord — Service charges — Determination of the taxable amount — Possibility of including service charges in the taxable amount of rental services — Transaction composed of a single supply or several independent supplies

Case C-42/14

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)