By Francisco Javier Sánchez Gallardo
In its judgment of today, 25-2-2021, C-604/19, Gmina Wrocław, the ECJ has returned to pronounce on the application of VAT by public entities. It is described in the judgment that certain usufruct rights over land with a duration of 99 years, whose holders had to pay an annual fee to the owner public entities, were transformed into full ownership rights over said land. The new owners of the land had to pay a transformation fee over a period of 20 years, although it could be paid in one go.
Source: LinkedIn
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