Cases - Fonden Marselisborg Lystbådehavn v Skatteministeriet

Record details

Name

Fonden Marselisborg Lystbådehavn v Skatteministeriet

Date

(2002)

Citation

(unreported)

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

The court held that both water-based mooring berths and storage sites on dry land were ‘immoveable property’ in Article 13B(b) of the Sixth VAT Directive. They also held that the letting of premises and sites for parking vehicles included boats. Consequently the exemption did not apply and VAT was to be accounted for on the supplies.