Comments on ECJ C-516/21: Permanently installed equipment and machinery leased with a building form a single economic supply for VAT if it is ancillary to the principal supply of leasing the building

This request for a preliminary ruling concerns the interpretation of Article 135(2), first subparagraph, point (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) (‘the VAT Directive’).

The request has been made in proceedings between Finanzamt X (Tax Office X, Germany) (‘the tax authority’) and Y concerning the imposition of value added tax (VAT) on the provision of equipment and machinery in the context of the leasing of an agricultural building.

Source International Tax Plaza

See also

• 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