Leasing or letting of immovable property

Case analysis by Raymond Hill, Barrister at Monckton Chambers, Grays Inn. This article appeared in the March 2003 issue of Tax Adviser. In deciding on the width of the exemption for the leasing or letting of immovable property - Directive 77/388, (the Sixth VAT Directive), art. 13B(b) - the European Court of Justice has so far only been asked to consider in detail the width of the expression 'leasing or letting' on which it has given guidance in a number of recent cases.

The full article in pdf format can be downloaded from the link below.

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March 2003 by