Case C-532/11: Judgment of the Court (First Chamber) of 15 November 2012 (reference for a preliminary ruling from the Oberlandesgericht Köln — Germany) — Susanne Leichenich v Ansbert Peffekoven, Ingo Horeis (Directive 77/388/EEC — VAT — Exemptions — Article 13B(b) — Leasing or letting of immovable property — Houseboat, without a system of propulsion, permanently attached alongside a riverbank — Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith — Exclusive use for the permanent operation of a restaurant-discotheque — Single supply)
Date: 2012-11-15
Institutions: Court of Justice
Subjects: VAT, catering industry, interpretation of the law, pleasure craft, property leasing, tax exemption








C_2013009EN.01002101.xml










12.1.2013   


EN


Official Journal of the European Union


C 9/21





Judgment of the Court (First Chamber) of 15 November 2012 (reference for a preliminary ruling from the Oberlandesgericht Köln — Germany) — Susanne Leichenich v Ansbert Peffekoven, Ingo Horeis
(Case C-532/11) (1)

(Directive 77/388/EEC - VAT - Exemptions - Article 13B(b) - Leasing or letting of immovable property - Houseboat, without a system of propulsion, permanently attached alongside a riverbank - Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith - Exclusive use for the permanent operation of a restaurant-discotheque - Single supply)
2013/C 9/33
Language of the case: German

Referring court

Oberlandesgericht Köln

Parties to the main proceedings


Applicant: Susanne Leichenich

Defendant: Ansbert Peffekoven, Ingo Horeis,

Interveners in support of the defendants: Dr. Leyh, Dr. Kossow & Dr. Ott KG, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft

Re:

Reference for a preliminary ruling — Oberlandesgericht Köln — Interpretation of Article 13(B)(b) of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Scope of the VAT exemption provided for under that provision for the leasing or letting of immovable property — Leasing of an area of water and a boat intended for commercial use as a restaurant and nightclub

Operative part of the judgment







1.


On a proper interpretation of Article 13B(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, the concept of the leasing or letting of immovable property includes the leasing of a houseboat, including the space and the landing stage contiguous therewith, which is fixed by attachments which are not easily removable to the bank and bed of a river, stays in a demarcated and identifiable location in the river water and is exclusively used, according to the terms of the leasing contract, for the permanent operation of a restaurant-discotheque at that location. That leasing constitutes a single exempt supply, without it being necessary to distinguish between the leasing of the houseboat and that of the landing stage.










2.


Such a houseboat does not constitute a vehicle within the meaning of Article 13B(b), point 2, of the Sixth Directive 77/388.






(1)  OJ C 25, 28.1.2012.