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Document 62000CJ0315
Streszczenie wyroku
Streszczenie wyroku
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 — Definition — Letting of a pre-fabricated building sunk into the ground and intended to be dismantled and re-used elsewhere — Whether included — Whether it is the building and the land or the building alone which is made available to the lessee — Irrelevant — (Council Directive 77/388, Art. 13B(b))
The letting of a building constructed from prefabricated components fixed to or in the ground in such a way that they cannot be easily dismantled or easily moved constitutes a letting of immovable property for the purposes of Article 13B(b) of Sixth Council Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, even if the building is to be removed at the end of the lease and re-used on another site.
Whether the lessor makes available to the lessee both the building and the land on which it is erected or merely the building which he has erected on the lessee's land is irrelevant in determining whether a letting constitutes a letting of immovable property for the purposes of that provision, as such a letting may concern solely a building.
see paras 35, 40-41, operative part 1-2