Cases - EC Commission v France
Record details
- Name
- EC Commission v France
- Date
- [1996]
- Citation
- C-265/95
- Legislation
- Keywords
- Construction – VAT – Leasing or letting of immovable property
- Summary
-
The ECJ held that lettings of touring caravans, tents, mobile homes and light-framed leisure buildings were not ‘immovable property’. HMRC continues to treat the letting or leasing of residential caravans and houseboats as exempt, which appears to be in breach of the VAT Directive.