H&I 2015/75
Régie communale autonome du stade Luc Varenne. Concept of ‘exempted letting of immovable property’. Making available a football stadium. Court of Justice
CJ 22-01-2015, C-55/14 (Uitspraak), m.nt. Christian Amand (Régie communale autonome du stade Luc Varenne)
- Instantie
Court of Justice of the European Union
- Datum
22 januari 2015
- Zaaknummer
C-55/14
- Noot
Christian Amand
- Roepnaam
Régie communale autonome du stade Luc Varenne
- JCDI
JCDI:ADS920151:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Vrijstelling
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 22‑01‑2015
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 05‑02‑2014
Essentie
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 ... Verder lezen? Log in om dit document te bekijken.