Opinion of the Advocate General — ECLI:EU:C:1999:160
Date: 1999-03-18
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Spain

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value 
added tax — Exemptions under the Sixth Directive — Exemption for lettings of 
immovable property — Scope — Concurrent general rule making all lettings of 
immovable property subject to VAT and exempting only lettings of immovable property 
to be used for dwelling purposes — Whether permissible 
(Council Directive 77/388, Art. 13B(b)) 
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SUMMARY — CASE C-12/98 
Article 13B(b) of the Sixth Directive 
77/388 on the harmonisation of the laws 
of the Member States relating to turnover 
taxes allows Member States to lay down a 
general rule making lettings of immovable 
property subject to VAT and exempting 
from that rule only lettings of immovable 
property to be used for dwelling purposes. 
(see para. 15 and operative part) 
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