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- Referral date: 24-02-2020
- Show case reference
- Opinion date: 03-06-2021
- Ruling date: 20-01-2022
References in this case
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11.5.2020 |
EN |
Official Journal of the European Union |
C 161/37 |
Request for a preliminary ruling from the Højesteret (Denmark) lodged on 24 February 2020 — Apcoa Parking Danmark A/S v Skatteministeriet
(Case C-90/20)
(2020/C 161/48)
Language of the case: Danish
Referring court
Højesteret
Parties to the main proceedings
Applicant: Apcoa Parking Danmark A/S
Defendant: Skatteministeriet
Question referred
Must Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that control fees for infringement of regulations on parking on private property constitute consideration for a service supplied and that there is therefore a transaction subject to VAT?
(1) OJ 2006 L 347, p. 1.