Judgment of the Court of Justice in the case Régie communale autonome du stade Luc Varenne.

Article 13B(b) the Sixth Council Directive 77/388/EEC must be interpreted as meaning that the act of making available, for consideration, a football stadium under a contract reserving certain rights and prerogatives to the stadium owner and providing for the supply, by the owner, of various services, including services of maintenance, cleaning, repair and upgrading, representing 80% of the charge which is agreed in the contact to be payable, does not constitute, as a general rule, a ‘letting of immovable property' within the meaning of that provision. The finding of the facts is for the referring court. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen