The concept of real estate transactions, which are ancillary transactions, covers all exempt transactions within the meaning of Article 135(1)(j), (k) and (l) of Directive 2006/112/EC which do not have any close link to the enterprise’s (actual) taxable activity and are minimal, that is to say, they do not themselves exceed the exemption limit. There is no close link if they either constitute non-recurring acts beyond the actual object of the enterprise or do not entail a significant use of the enterprise’s goods and services.
Source: curia.europa.eu
