Order of the Court (Eighth Chamber) of 1 December 2021.#„Pilsētas zemes dienests” AS.#Request for a preliminary ruling from the Satversmes tiesa.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(l) and Article 135(2) – Leasing and letting of immovable property – Exclusion from exemption of a compulsory land lease to owners of buildings – Principle of fiscal neutrality.#Case C-598/20.