Comments to C‑516/21 – ECJ: Rental of equipment and machinery in connection with VAT exempt lease of agricultural building also free of VAT

Following a request for a preliminary ruling from the German Supreme Tax Court, the ECJ decided that the VAT exemption in connection with the letting of immovable property as provided in Article 135 of the VAT Directive may also apply to the letting of permanently installed equipment and machinery where that letting constitutes a supply ancillary to a principal supply of the lease of a building and if it constitutes from an economic point of view one single supply.

Source: blogs.pwc.de

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