Language of document :

Request for a preliminary ruling from the Satversmes tiesa (Latvia) lodged on 13 November 2020 – AS Pilsētas zemes dienests v Latvijas Republikas Saeima

(Case C-598/20)

Language of the case: Latvian

Referring court

Satversmes tiesa

Parties to the main proceedings

Applicant: AS Pilsētas zemes dienests

Institution from which the contested measure emanated: Latvijas Republikas Saeima

Questions referred

Must the exemption from value added tax for the leasing of immovable property provided for in Article 135(1)(l) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 be interpreted as meaning that that exemption applies to the leasing of land in the case of compulsory leasing?

If the answer to the first question is in the affirmative ― that is to say that the leasing of land in the case of compulsory leasing is exempt from value added tax ― then, where all other instances of the leasing of land are subject to value added tax, is such an exemption not contrary to one of the principles of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, namely the principle of neutrality of value added tax?

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1 OJ 2006 L 347, p. 1.