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Supreme Court of Denmark

Reference to the EU Court of Justice 
07-02-2020 

Case no. BS-12663/2019-HJR
 

Order made on 7 February 2020


Apcoa Parking Danmark A/S
vs.
The Danish Ministry of Taxation


Reference to the EU Court of Justice of a question for preliminary ruling on penalties for violation of parking regulations

The case concerns the issue of whether Apcoa Parking Danmark A/S is required to pay VAT on penalties imposed for violation of regulations on parking on private property. These penalties have previously been regarded as being subject to VAT under the Danish VAT Act.

However, considering the provisions of the relevant EU Directive, the Supreme Court has doubts about whether penalties should be regarded as consideration for the supply of services subject to VAT.

Against this background, the Supreme Court has decided to refer the following question to the EU Court of Justice.

“Is Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax to be interpreted as meaning that penalties for violation of regulations on parking on private property amount to consideration for the supply of services with the effect that this qualifies as a transaction subject to VAT?”

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supremecourtseperatorPrins Jørgens Gård 13 seperator1218 København K seperatorTelefon: 33632750seperatorEmail: post@hoejesteret.dk