Asunto C-604/19: Sentencia del Tribunal de Justicia (Sala Primera) de 25 de febrero de 2021 (petición de decisión prejudicial planteada por el Wojewódzki Sąd Administracyjny we Wrocławiu — Polonia) — Gmina Wrocław / Dyrektor Krajowej Informacji Skarbowej [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 2, apartado 1, letra a) — Artículo 9, apartado 1 — Artículo 13, apartado 1 — Artículo 14, apartados 1 y 2, letra a) — Concepto de «entrega de bienes» — Transformación del derecho de usufructo perpetuo sobre un bien inmueble en derecho de plena propiedad por ministerio de la ley — Municipio que percibe los cánones en concepto de la transformación — Concepto de «indemnización» — Concepto de «sujeto pasivo que actúe como tal» — Excepción — Organismos de Derecho público que actúan en actividades u operaciones como autoridades públicas]
Section | Serie C |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
19.4.2021 ES Diario Oficial de la Unión Europea C 138/4
1) El artículo 14, apartado 2, letra a), de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe interpretarse en el sentido de que la transformación del derecho de usufructo perpetuo sobre un bien inmueble en derecho de plena propiedad prevista por una normativa nacional a cambio del pago de un canon constituye una entrega de bienes, en el sentido de esa disposición.
2) La Directiva 2006/112 debe interpretarse en el sentido de que, en la transformación del derecho de usufructo perpetuo sobre un bien inmueble en derecho de plena propiedad prevista por...
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