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Judgment of the Court (First Chamber) of 25 February 2021

Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej

Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities

Case C-604/19

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

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Opinion ECLI:EU:C:2020:647 Available in :
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Judgment ECLI:EU:C:2021:132 Available in :
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EUR-Lex text EUR-Lex bilingual text Available in :
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Từ khóa » C-604/19