Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of ancillary services!

In a recent judgment on May 4, 2023 (C-516/21), the European Court examined a case involving the rental of a building with permanently installed equipment and machinery. The judgment provides clarity on whether this rental should be considered as a single supply for VAT purposes.

Source: vat-consult.be

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))

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