Judgment — ECLI:EU:C:2012:597
Date: 2012-09-27
Language of the case: English
Court formation: Sixth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

Summary – Judgment of the Court (Sixth Chamber), 27 September 2012 1. Harmonisation of fiscal legislation – Common system of value added tax – Supply of services – Transactions comprising several elements – Transaction which must be regarded as a single supply – Criteria of determination (Council Directive 2006/112) 2. Questions referred for a preliminary ruling – Jurisdiction of the Court – Limits – Identification of the subject matter of the question (Art. 267 TFEU) 3. Harmonisation of fiscal legislation – Common system of value added tax – Supply of services – Transactions comprising several elements – Leasing of immovable property – Supplies of services connected with the leasing of immovable property – Transaction which may be regarded as a single supply – Assessment by the national court (Council Directive 2006/112) 1. See the text of the decision. (see paras 14-19) 2. See the text of the decision. (see para. 20) 3. Directive 2006/112 on the common system of value added tax must be interpreted as meaning that the leasing of immovable property and the supplies of services linked to that leasing, such as inter alia the supply of water, heating throughout the building, repair of the structure and machinery of the building, cleaning of the common parts, and the security of the building, may constitute a single supply from the point of view of value added tax. The fact that the lease gives the landlord the right to terminate it if the tenant fails to pay the service charges supports the view that there is a single supply, but does not necessarily constitute the decisive element for the purpose of assessing whether there is such a supply. On the other hand, the fact that those services could in principle be supplied by a third party does not allow the conclusion that they cannot constitute a single supply. It is for the referring court to determine whether, in the light of the interpretative guidance provided by the Court and having regard to the particular circumstances of the case, the transactions in question are so closely linked to each other that they must be regarded as constituting a single supply of the leasing of immovable property. (see paras 8, 28, operative part)