ECJ Directive 77/388/EEC – VAT – Exemptions – Article 13B(b) – Leasing or letting of immovable property – Houseboat, without a system of propulsion, permanently attached alongside a riverbank – Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith – Exclusive use for the permanent operation of a restaurant-discotheque – Single supply
Citations:
C-532/11, [2012] EUECJ C-532/11
Links:
Statutes:
European, VAT
Updated: 09 November 2022; Ref: scu.466012