Judgment of the Court of Justice in the case Wojskowa Agencja Mieszkaniowa w Warszawie.

Articles 14(1), 15(1) and 24(1) of Council Directive 2006/112/EC must be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services must be regarded as being supplied by the landlord where he has concluded agreements for the provision of those supplies and simply passes on the costs thereof to the tenant. 


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen