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SVInfo
- Referral date: 24-04-2018
- Show case reference
- Ruling date: 28-02-2019
- AG: Bot
References in this case
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23.7.2018 |
EN |
Official Journal of the European Union |
C 259/23 |
Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 April 2018 — Manuel Jorge Sequeira Mesquita v Fazenda Pública
(Case C-278/18)
(2018/C 259/32)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: Manuel Jorge Sequeira Mesquita
Defendant: Fazenda Pública
Question referred
Must Article 135(1)(l) of Council Directive 2006/112/EC (1) of 28 November 2006 relating to the exemption of transactions involving the leasing of immovable property be interpreted as meaning that such an exemption is applicable to a contract for the transfer of the use of rural properties comprising vineyards for agricultural purposes to a company whose corporate purpose is the activity of agricultural exploitation, entered into for a period of one year, automatically renewable for further periods of the same length and under which rent is paid at the end of each year?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).