(Reference for a preliminary ruling– Common system of value added tax (VAT)– Directive 2006/112

European Union law

3Article2(1)(c) of the VAT Directive provides that ‘the supply of services for consideration within the territory of a Member State by a taxable person acting as such’ is to be subject to VAT.

4Article9(1) of that directive states:

‘“Taxable person” shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.

Any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, shall be regarded as “economic activity”. The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis shall in particular be regarded as an economic activity.’

Danish law

The Law on VAT

5Paragraph4(1) of the lov nr. 375 om merværdiafgift (Momsloven) (Law on VAT) of 18May 1994 (Lovtidende 1994 A, p.1727), in the version applicable to the dispute in the main proceedings (‘the Law on VAT’), provides:

‘Goods and services supplied for consideration within the national territory shall be subject to [VAT]. “Supply of goods” shall mean the transfer of the right to dispose of tangible property as owner. Any other supply shall be a supply of services.’

6According to Paragraph13(1)(8) of that law:

‘The following goods and services shall be exempt from [VAT]:

…

(8)The administration, letting and leasing of immovable property, including the supply of gas, water, electricity and heating as part of the letting or leasing. The exemption does not, however, cover… the letting of camp sites, parking areas and advertising spaces, or the hire of safes.’

7Paragraph27(1) of that law provides:

‘In respect of the supply of goods and services, the taxable amount shall be paid, including subsidies directly linked to the price of the goods or services, but shall not include tax payable hereunder. If payment takes place in full or in part before the supply or before the invoice is issued, the taxable amount shall be 80% of the sum paid.’

The Law on Road Traffic

8The referring court notes that the færdselsloven (Law on Road Traffic), in the version applicable to the dispute in the main proceedings, does not list the situations in which control fees for parking in breach of the regulations may be levied on private land. It points out, however, that, following a legislative amendment in 2014, Paragraph122c of that law states:

‘In the case of parking on the private property open to the public, the inspection charge (control fee) may be imposed only if this is clearly indicated on site (subject to a general and clearly marked prohibition on parking in the area).’