CELEX: C2005/006/24
Language: en
Date: 2005-01-08 00:00:00
Title: Judgment of the Court (First Chamber) of 18 November 2004 in Case C-284/03 (reference for a preliminary ruling from the Cour d'appel de Bruxelles): Etat belge v Temco Europe SA (Sixth VAT Directive — Article 13B(b) — Exempt transactions — Letting of immovable property — Licence to occupy)

8.1.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 6/14
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 18 November 2004
   in Case C-284/03 (reference for a preliminary ruling from the Cour d'appel de Bruxelles): Etat belge v Temco Europe SA (1)
   
   (Sixth VAT Directive - Article 13B(b) - Exempt transactions - Letting of immovable property - Licence to occupy)
   (2005/C 6/24)
   Language of the case: French
   In Case C-284/03: reference for a preliminary ruling under Article 234 EC from the Cour d'appel de Bruxelles (Brussels Court of Appeal) (Belgium), by decision of 19 June 2003, received at the Court on 2 July 2003, in the proceedings between Etat belge and Temco Europe SA — the Court (First Chamber), composed of: P. Jann, President of the Chamber, A. Rosas (Rapporteur), R. Silva de Lapuerta, K. Lenaerts and S. von Bahr, Judges; D. Ruiz-Jarabo Colomer, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 18 November 2004, in which it has ruled:
   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) must be interpreted as meaning that transactions by which one company, through a number of contracts, simultaneously grants associated companies a licence to occupy a single property in return for a payment set essentially on the basis of the area occupied and by which the contracts, as performed, have as their essential object the making available, in a passive manner, of premises or parts of buildings in return for a payment linked to the passage of time, are transactions comprising the ‘letting of immovable property’ within the meaning of that provision and not the provision of a service capable of being categorised in a different way.
   
      (1)  OJ C 213 of 6.9.2003.