Judgment of the Court (Second Chamber) of 20 January 2022.#Apcoa Parking Danmark A/S v Skatteministeriet.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions.#Case C-90/20.