Opinion of the Advocate General — ECLI:EU:C:2008:697
Date: 2008-12-09
Language of the case: Czech
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Czechia

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive – Exemption for lettings of immovable property (Council Directive 77/388, Art. 13(B)(b)) Even if the cleaning services of the common parts of an apartment block accompany the use of the property let, they do not necessarily fall within the concept of letting for the purposes of Article 13(B)(b) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes. Consequently, where the letting of apartments and the cleaning of the common parts of an apartment block can be separated from each other, in particular where the landlord invoices the cleaning services to the tenants separately from the rent, such letting and such cleaning must, for the purposes of applying Article 13B(b) of the Sixth Directive, be regarded as independent, mutually divisible operations, so that the service in question does not fall within that provision. (see paras 21, 23-25, operative part)