Cases - EC Commission v United Kingdom
Record details
- Name
- EC Commission v United Kingdom
- Date
- 1997
- Citation
- ECLI:EU:C:1997:255
- Legislation
- Keywords
- Construction – VAT
- Summary
-
It was emphasised that the exemption from VAT provided for the leasing and letting of immovable property is to be interpreted strictly since it constitutes an exception to the general principle that VAT is chargeable on all services supplied for consideration by a taxable person.