Judgment — ECLI:EU:C:2003:341
Date: 2003-06-12
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Concepts: Value added tax
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Exemptions provided for by the Sixth Directive — Exemption for the 
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SUMMARY — CASE C-275/01 
letting of immovable property — Definition — Grant of right to install cigarette vending 
machines on commercial premises — Not included 
(Council Directive 77/388, Art. 13B(b)) 
On a proper construction of Article 13B(b) 
of Sixth Council Directive 77/388 on the 
harmonisation of the laws of the Member 
States relating to turnover taxes, the grant, 
by the owner of premises to an owner of a 
cigarette vending machine, of the right to 
install the machine, and to operate and 
maintain it in the premises for a period of 
two years, in a place nominated by the 
owner of the premises, in return for a 
percentage of the gross profits on the sales 
of cigarettes and other tobacco goods in the 
premises, but with no rights of possession 
or control being granted to the owner of 
the machine other than those expressly set 
out in the agreement between the parties, 
does not amount to a letting of immovable 
property within the meaning of that provi­
sion. 
(see para. 31, operative part) 
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