On 4 May 2023, the Court of Justice of the European Union (CJEU) ruled that the VAT exemption for leasing and letting of immovable property applies to the letting of permanently installed equipment and machinery if the latter constitutes a supply ancillary to a principal supply of leasing of immovable property under an agreement between the same parties (C-516/21, Finanzamt X).
Source: taxathand.com
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