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Regie Communale Autonome Du Stade Luc Varenne v Etat Belge: ECJ 22 Jan 2015

ECJ (Judgment) Reference for a preliminary ruling – Directive 77/388/EEC – VAT – Exemptions – Article 13B(b) – Concept of ‘exempted letting of immovable property’ – Provision, for consideration, of a football stadium – Contract for provision reserving certain rights and prerogatives to the owner – Supply, by the owner, of various services representing 80% … Continue reading Regie Communale Autonome Du Stade Luc Varenne v Etat Belge: ECJ 22 Jan 2015

Susanne Leichenich v Ansbert Peffekoven: ECJ 15 Nov 2012

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 … Continue reading Susanne Leichenich v Ansbert Peffekoven: ECJ 15 Nov 2012

Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003

The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans. Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done. Judges: The Honourable Mr Justice Jacob Citations: [2003] … Continue reading Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003

Colaingrove Ltd v the Commissioners of Customs and Excise: CA 19 Feb 2004

The taxpayer licensed static caravans on seasonal pitches on its land. They claimed exemption from charging VAT on the basis that they were residential lettings exempt under European legislation. Held: The appeal failed. The legislation exempted the purchase of static caravans, but explicilty not ‘the supply of accomodation in a caravan or houseboat.’ There was … Continue reading Colaingrove Ltd v the Commissioners of Customs and Excise: CA 19 Feb 2004

Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines were not placed pursuant to a licence to occupy land, a licence of immovable … Continue reading Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

Sinclair Collis Ltd v Commissioners of Customs and Excise: ECJ 12 Jun 2003

ECJ Sixth VAT Directive – Article 13B(b) – Exempt transactions – Letting of immovable property – Meaning – Cigarette vending machines installed in commercial premises.The claimants installed cigarette vending machines on shop premises, with the shop-owners taking a proportion of the takings. They claimed exemption from VAT on the agreements as being ‘lettings of immovable … Continue reading Sinclair Collis Ltd v Commissioners of Customs and Excise: ECJ 12 Jun 2003