General Court 4 September 2026, T-131/26 (Case T-131/26, Europark Estonia: Order of the General Court (Fifth Chamber) of 4 September 2026 (request for a preliminary ruling from the Tallinna Halduskohus – Estonia) – Europark Estonia OÜ v Maksu- ja Tolliamet (Reference for a preliminary ruling – Article 226 of the Rules of Procedure of the General Court – Reply which may be clearly deduced from existing case-law – Taxation – Common system of VAT – Scope – Taxable transactions – Supply of services for consideration – Article 2(1)(c) of Directive 2006/112/EC – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Contractual penalties levied by that company in the event of non-compliance with the general terms and conditions for use of those car parks – Characterisation – Punitive nature of all or part of the contractual penalties))

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