Opinion of Advocate General Kokott delivered on 3 September 2020.#Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities.#Case C-604/19.