ECJ Judgment – Reference for a preliminary ruling – Taxation – Common system of value added tax – Letting of immovable property – Supply of electricity, heating, water and refuge collection – Agreements between the landlord and the suppliers of those goods and services – Supplies provided to the tenant considered to be provided by the landlord – Service charges – Determination of the taxable amount – Possibility of including service charges in the taxable amount of rental services – Transaction composed of a single supply or several independent supplies
Judges:
M Ilesic P
Citations:
C-42/14, [2015] EUECJ C-42/14, ECLI:EU:C:2015:229
Links:
Jurisdiction:
European
VAT
Updated: 08 May 2022; Ref: scu.545457