Comments on ECJ C-516/21: Rental of Permanently Installed Equipment and Devices under the Lease of a Building as a Supply Constituting a Single Economic Event Subject to VAT Exemption

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

---

---