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.