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65576

Lns pub 65576
DatePublication 5/4/23
Recueil RG Yes
Recueil FP No
Documents
  1. Opinion of Advocate General Pitruzzella delivered on 8 December 2022
  2. Judgment of the Court (Fourth Chamber) of 4 May 2023
References
NonPublie No
NomAffaire Case C-516/21
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-516/21&language=EN
NomUsuel Finanzamt X v Y (Permanently installed equipment and machinery)
Indicateurs Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 135(2), first subparagraph, point (c) – Exceptions to the exemption provided for in Article 135(1)(l) – Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building
OQP Request for a preliminary ruling from the Bundesfinanzhof
LangueProcedure Language of the case: German
numero 202305C104202105160