Court of Justice (Tenth Chamber) 2 July 2020, C-215/19 (Proceedings brought by Veronsaajien oikeudenvalvontayksikkö.)

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European Union · · · Cited by 13 · 02-07-2020

JUDGMENT OF THE COURT (Tenth Chamber) 2 July 2020 ( *1 ) (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Supply of services – Article 135(1)(l) – Exemption from VAT – Letting of immovable property – Concept of ‘immovable property’ – Exclusion – Article 47 – Place of taxable transactions – Supply of services connected with immovable property – Implementing

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