Judgment — ECLI:EU:C:2012:185
Date: 2012-03-29
Language of the case: French
Court formation: Fifth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Deduction of input tax — Leasing or letting of immovable property (Council Directive 77/388, Arts 6(2), para.1, (a), and 13B(b)) Point (a) of the first paragraph of Article 6(2) and Article 13(B)(b) of the Sixth Council Directive on the harmonisation of the laws of the Member States relating to turnover taxes as amended by Directive 95/7, must be interpreted as precluding national legislation which — despite the fact that the characteristics of the leasing or the letting of immovable property for the purposes of Article 13(B)(b) are not present — treats as a supply of services exempt from VAT under that provision the private use, by the staff of a taxable person that is a legal person, of part of a building constructed or owned by virtue of a right in rem in immovable property, held by that taxable person, when the input tax on that business asset is deductible. It is for the referring court to determine whether, in a given situation, a finding can be made that there is a letting of immoveable property for the purposes of Article 13(B)(b) of the Sixth Directive. (see paras 31, 32, operative part)