Cases - Maierhofer
Record details
- Name
- Maierhofer
- Date
- [2000]
- Keywords
- Construction – VAT – Leasing or letting of immovable property
- Summary
-
The letting of pre-fabricated buildings was held to be of ‘immovable property’ in a situation where the owner could dismantle the buildings in 10 days. The buildings stood on concrete bases.