Turn-und Sportunion Waldburg v Finanzlandesdirektion fur Oberosterreich: ECJ 12 Jan 2006

ECJ Sixth VAT Directive – Article 13(B)(b) and (C)(a) – Exemption of leasing and letting of immovable property – Right of option in favour of taxable persons – Non-profit-making sports clubs – Conditions

Citations:

[2006] ECR I-589, [2006] EUECJ C-246/04, [2006] STI 164, [2006] STC 1506

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 04 July 2022; Ref: scu.237653