In the judgment of the Court of Justice of the European Union (hereinafter: CJEU) of 4 May 2023 in case C 516/21 (Y), the CJEU undertook the interpretation of the VAT Directive[1] in relation to the rental of permanently installed equipment and devices as part of the lease of real estate.
- Facts and question referred for a preliminary ruling
- CJEU ruling
- Importance in VAT
Source: MDDP
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))
- 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
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