Case Alert – Regie communale – Court of Justice

Case Alert – Regie communale – Court of Justice.

whether the letting of a stadium (with other services) to a football club and for only 18 days per year, constituted a letting of immovable property (VAT exempt) or a taxable supply of services. .. the court considered that the additional services (of supervision, management, maintenance and cleaning) predominated and were not to be regarded as letting. 

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