Judgment of the Court (Third Chamber) of 6 December 2007 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria)) — Gabriele Walderdorff v Finanzamt Waldviertel

(Case C-451/06) (1)

(Sixth VAT Directive - Article 13B(b) - Exemption - Leasing and letting of immovable property - Letting of fishing rights)

(2008/C 22/21)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Wien

Parties to the main proceedings

Applicant: Gabriele Walderdorff

Defendant: Finanzamt Waldviertel

Re:

REFERENCE for a preliminary ruling — Unabhängiger Finanzsenat, Außenstelle Wien — Interpretation of Article 13B(b) of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemption from VAT —Supply of services connected with immovable property — Letting and granting for consideration of fishing rights.

Operative part of the judgment

Article 13B(b) of Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted to mean that the grant for consideration, under a contract of let for a period of 10 years, of the right to fish, by the landowner in waters owned by that person, and by the holder of fishing rights in publicly owned waters, does not constitute either a leasing or a letting of immovable property, inasmuch as that grant does not confer the right to occupy the immovable property concerned and to exclude any other person from it.

(1)  OJ C 326, 30.12.2006.