European Court of Justice (Sixth Chamber).

U. Lõhmus, President of the Chamber, A. Rosas (Rapporteur) and C.G. Fernlund, (Judges), N. Jääskinen, Advocate General.

Judgment delivered 5 July 2012.

Value added tax – exemption – transactions in shares – immovable property – real estate brokerage – transfer of company shares entailing transfer of immovable property held by companies – transactions, including negotiation, in shares – exclusion for rights over immovable property treated as tangible property – Council Directive 77/388, art. 5(3)(c), 13(B)(d)(5).

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