Last update: May 21, 2025
Article in the EU VAT Directive 2006/112/EC
Article 13(B)(b) of the Sixth VAT Directive (Article 135(1)(l) and 135(2) of the EU VAT Directive 2006/112/EC.
Article 135
1. Member States shall exempt the following transactions:
(l) the leasing or letting of immovable property
ECJ Cases Decided
- C-173/88 (Morten Henriksen) – VAT Exemptions for Letting Garages in Denmark
- C-269/00 (Seeling) – Use for private purposes of a taxable person of a home in a building that fully belongs to a business
- C-315/00 (Maierhofer) – Demountable prefab building that can be rebuilt – Real estate rental
- C-275/01 (Sinclair Collis) – Cigarette vending machines installed in business premises – Exemption from rental of immovable property
- C-428/02 (Fonden Marselisborg Lystbådehavn) – The concept of rental of immovable property also includes the rental of berths for mooring boats in the water
- C-284/03 (Temco Europe) – Passive provision of spaces or surfaces in buildings constitutes ‘rental of immovable property’
- C-451/06 (Walderdorff) – A right to fish, under a ten-year lease, does not constitute a lease or rental of immovable property
- C-270/09 (MacDonald Resorts) – Sale of contractual rights that can be converted into rights of temporary use of holiday accommodation
- C-436/10 (BLM) – Private use of immovable property is not exemptedC-215/19 (Veronsaajien oikeudenvalvontayksikkö – A Oy) – Colocation services are not “real estate related” services
- C-55/14 (Régie communale autonome du stade Luc Varenne) – Making available sport infrastructure for a fee incl. additional services is not VAT exempted
- C-210/11 & C-211/11 (Medicom and Maison Patrice Alard) – Provision of part of the business premises as a residence free of charge does not constitute VAT-exempt rental
- C-17/18 (Mailat – Apcom Select) – TOGC, a lease of immovable property and related equipment and consumables constitute a single rental service
- C-215/19 (Veronsaajien oikeudenvalvontayksikkö – A Oy) – Colocation services are not “real estate related” services
- C-449/19 (WEG Tevesstraβe) – No VAT exemption for supplies of heat by owners’ associations for owners
- C-598/20 (AS Pilsētas zemes dienests) – Order – The letting of land in the case of a compulsory lease is not exempted from VAT
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