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1.2.2021 |
EN |
Official Journal of the European Union |
C 35/36 |
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)
(2021/C 35/48)
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
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1. |
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? |
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2. |
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? |