Judgment of the Court (First Chamber) of 3 September 2009.
RCI Europe v Commissioners for Her Majesty’s Revenue and Customs.
Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.
Sixth VAT Directive - Fiscal connection - Supply of services connected with immovable property - Services consisting in facilitating the exchange by owners of rights to occupy holiday homes.
European Court reports 2009 Page I-07533