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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% of the charge specified in the contract

Judges:

J. Malenovsky, acting P

Citations:

C-55/14, [2015] EUECJ C-55/14

Links:

Bailii

Statutes:

Directive 77/388/EEC 13B(b)

Jurisdiction:

European

VAT

Updated: 08 September 2022; Ref: scu.541741

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