The Court of Justice of the EU ruled that the exception to the VAT exemption does not apply to the rental of permanently installed tools and machines when the rental constitutes an additional service to the main service. The main performance in this case is the lease of the turkey rearing house.
Source Taxlive
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))
