Judgment of the Court (Second Chamber) of 20 January 2022 (request for a preliminary ruling from the Højesteret – Denmark) – Apcoa Parking Danmark A/S v Skatteministeriet

(Case C-90/20) ¹

(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions)

Language of the case: Danish

Referring court

Højesteret

Parties to the main proceedings

Applicant: Apcoa Parking Danmark A/S

Defendant: Skatteministeriet

Operative part of the judgment

Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the control fees levied by a company incorporated under private law, tasked with the operation of private car parks, in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks must be regarded as consideration for a supply of services within the meaning of that provision and, as such, subject to value added tax (VAT).

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¹ OJ C 161, 11.5.2020.