60156
Lns pub | 60156 |
DatePublication | 2/25/21 |
Recueil RG | Yes |
Recueil FP | No |
Documents | |
References | |
NonPublie | No |
NomAffaire | Case C-604/19 |
LienAffaire | http://curia.europa.eu/juris/liste.jsf?num=C-604/19&language=EN |
NomUsuel | Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej (Transformation of the right of usufruct) |
Indicateurs | 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 |
OQP | Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu |
LangueProcedure | Language of the case: Polish |
numero | 202102C125201906040 |