Judgment of the Court (Tenth Chamber) of 2 July 2020.#Proceedings brought by Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Supply of services – Article 135(1)(l) – Exemption from VAT – Letting of immovable property – Concept of ‘immovable property’ – Exclusion – Article 47 – Place of taxable transactions – Supply of services connected with immovable property – Implementing Regulation (EU) No 282/2011 – Articles 13b and 31a – IT equipment cabinets – Colocation centre services.#Case C-215/19.