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60156

Lns pub 60156
DatePublication 2/25/21
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Opinion of Advocate General Kokott delivered on 3 September 2020
  3. Judgment of the Court (First Chamber) of 25 February 2021
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