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
Latest Posts in "European Union"
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case
- Inter-parliamentary Meeting on Digital Taxation: Reforming Corporate Taxation Rules, 18 October 2025
- Overcoming Barriers: Enhancing EU Single Market for Services Through Strategic Reforms
- Determining Fish’s Fitness for Consumption: Navigating Customs and Food Law Intersections
