In a recent judgment on May 4, 2023 (C-516/21), the European Court examined a case involving the rental of a building with permanently installed equipment and machinery. The judgment provides clarity on whether this rental should be considered as a single supply for VAT purposes.
Source: vat-consult.be
See also
- Summary of ECJ C-516/21: The letting of permanently installed equipment and machinery if ancillary to the leasing a building (under the same leasing agreement) are exempt from VAT
- C-516/21 (Finanzamt X) – Judgment – Exemption for Leasing of immovable property including equipment and machinery
- Roadtrip through ECJ Cases – Focus on ”Exemption – The ”leasing or letting of immovable property” (Art. 135(1)(l))
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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