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Document 61999CJ0108
Shrnutí rozsudku
Shrnutí rozsudku
Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Exemptions provided for by the Sixth Directive - Exemption for the letting of immovable property - Meaning - Current lessee making payment to future lessee on assignment of the lease - Excluded
(Council Directive 77/388, Art. 13B(b))
$$The letting of immovable property for the purposes of Article 13B(b) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes essentially involves the landlord of property assigning to the tenant, in return for rent and for an agreed period, the right to occupy his property and to exclude other persons from it. Article 13B(b) applies to the grant of leases of property but not to transactions which are merely based on the leases or are ancillary thereto and which have not been effected by the landlord itself. Therefore, Article 13B(b) does not exempt a supply of services which is made by a person who does not have any interest in the immovable property and which consists in the acceptance, for consideration, of an assignment of a lease of that property from the lessee.
( see paras 21, 24, 34 and operative part )