A letting for the purpose of the VAT directive was essentially ‘the conferring by a landlord on a tenant for an agreed period and in return for payment of the right to occupy property as if that person were the owner and to exclude any other person from the property as if that person were the owner and to exclude any other person from enjoyment of such a right’
[2001] 3 CMLR 54, C-326/99, [2001] ECR I-6831, [2001] EUECJ C-326/99, [2003] STC 1137, ECLI:EU:C:2001:506, [2002] CEC 213, [2003] STI 1068, [2001] ECR I-6831, [2002] BVC 46, [2001] BTC 5583
Bailii
European
Cited by:
Cited – Belgian State v Temco Europe ECJ 18-Nov-2004
Where the substance of a transaction was merely that premises were made available under a licence for occupation, rather than for the provision of services, a licence to occupy premises could be treated as a letting for the purpose of the Sixth . .
Lists of cited by and citing cases may be incomplete.
Updated: 21 August 2021; Ref: scu.166669
