Commissioners of Customs & Excise v Mirror Group plc (Case C-409/98).  BVC 16
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).