CELEX: C2007/315/23
Language: en
Date: 2007-12-22 00:00:00
Title: Case C-174/06: Judgment of the Court (Second Chamber) of  25 October 2007 (reference for a preliminary ruling from the Corte Suprema di Cassazione — Italy) — Ministero delle Finanze v CO.GE.P. Srl (Sixth Directive — VAT — Exempted transactions — Leasing or letting of immovable property — Property owned by the State)

22.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/14
            
         Judgment of the Court (Second Chamber) of 25 October 2007 (reference for a preliminary ruling from the Corte Suprema di Cassazione — Italy) — Ministero delle Finanze v CO.GE.P. Srl
   (Case C-174/06) (1)
   
   (Sixth Directive - VAT - Exempted transactions - Leasing or letting of immovable property - Property owned by the State)
   (2007/C 315/23)
   Language of the case: Italian
   Referring court
   Corte Suprema di Cassazione
   Parties to the main proceedings
   
      Applicant: Ministero delle Finanze
   
      Defendant: CO.GE.P. Srl
   Re:
   Reference for a preliminary ruling — Corte Suprema di Cassazione — Interpretation of Article 13B(b) of 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 (OJ 1977 L 145, p. 1) — Exemption for the letting of immovable property — Concession in respect of use of property owned by the State
   Operative part of the judgment
   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 must be interpreted as meaning that a legal relationship such as that at issue in the main proceedings, under which a person has been granted the right to occupy and use, including exclusively, public property, namely areas of State maritime property, for a specified period and against payment, is covered by the concept of ‘leasing or letting of immovable property’ within the meaning of that Article.
   
      (1)  OJ C 154, 1.7.2006.