Judgment of the Court (First Chamber) of 25 February 2021
Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej
Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities
Case C-604/19
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2020:647 |
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Judgment
ECLI:EU:C:2021:132 |
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