Order of the Court (Eighth Chamber) of 1 December 2021

1. Questions referred for a preliminary rulingAnswer admitting of no reasonable doubtQuestions the answer to which may be clearly deduced from the Court’s existing case-lawApplication of Article 99 of the Rules of Procedure of the Court of Justice

(Rules of Procedure of the Court of Justice, Art. 99)

(see paras 22, 23)

2. Harmonisation of fiscal legislationCommon system of value added taxTaxable personsEconomic activities carried out independently within the meaning of Article 9 of Directive 2006/112Criteria for assessment

(Council Directive 2006/112, Art. 9(1))

(see paras 26, 27)

3. Harmonisation of fiscal legislationCommon system of value added taxExemptionsExemptions for other activitiesLeasing or letting of immovable propertyNational legislation precluding the application of the exemption in case of the leasing of land under a compulsory lease schemeWhether permissible

(Council Directive 2006/112, Art. 135(1)(l) and (2))

(see paras 28-32, 34, operative part)

Operative part

Article 135(1)(l) and Article 135(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation under which the leasing of land under a compulsory lease scheme is excluded from the exemption from value added tax.