Court of Justice of the European Communities (Sixth Chamber).

F Macken, President of the Chamber, N Colneric (Rapporteur), C Gulmann, J‐P Puissochet and R Schintgen JJ, A Tizzano, Advocate General.

Judgment delivered 9 October 2001.

Value added tax – Exemption for the leasing or letting of immovable property – Agreement to take lease and option to take lease – Landlord gave tenant financial inducement to become anchor tenant in development – Whether tenant made supply of services to landlord – Whether supply of services was exempt supply – Council Directive 77/388, art. 13(B)(b).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.