||All England Reporter
|| All ER (D) 297 (Nov)
||Court of Justice of the European Communities (First Chamber)
Judges Jann (President of the Chamber) Rosas (Rapporteur) Silva de Lapuerta, Lenaerts and von Bahr
||18 November 2004
European Communities - Value added tax - Exempt supply - Immovable property - Licence to occupy single property - Sixth Council Directive (EEC) 77/388, art 13B.
Article 13B of the Sixth Council Directive (EEC) 77-388 (on the harmonisation of the laws of member states relating to turnover taxes common system of value added tax: uniform basis of assessment)had to be interpreted as meaning that transactions by which one company, though a number of contracts, simultaneously granted associated companies a licence to occupy a single property in return for a payment set essentially on the basis of the area occupied, and by which the contracts, as performed, had as their essential object the making available, in a passive manner, of premises or parts of buildings in return for a payment linked to the passage of time, were transactions comprising the 'letting of immovable property' within the meaning of that provision and not the provision of a service capable of being categorised in a different way.
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