Case C-278/18: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 April 2018 — Manuel Jorge Sequeira Mesquita v Fazenda Pública

Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 April 2018 — Manuel Jorge Sequeira Mesquita v Fazenda Pública

(Case C-278/18)

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Manuel Jorge Sequeira Mesquita

Defendant: Fazenda Pública

Question referred

Must Article 135(1)(l) of Council Directive 2006/112/EC ( 1 ) of 28 November 2006 relating to the exemption of transactions involving the leasing of immovable property be interpreted as meaning that such an exemption is applicable to a contract for the transfer of the use of rural properties comprising vineyards for agricultural purposes to a company whose corporate purpose is the activity of agricultural exploitation, entered into for a period of one year, automatically renewable for further periods of the same length and under which rent is paid at the end of each year?

( 1 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).