Cases - Stade Luc Varenne

Record details

Name

Stade Luc Varenne

Date

[2014]

Keywords

Construction – VAT – Leasing or letting of immovable property

Summary

The ECJ held that the provision of a football stadium in Belgium, with changing rooms, a bar and ongoing maintenance and security by the lessor did not amount to the ‘leasing and letting’ of immovable property. The court held that the supply was a more complicated service than that of letting property and amounted to the provision of access to sporting facilities (possibly exempt under the sporting exemption in the UK) where the owner takes charge of the supervision, management, maintenance and cleaning of the facilities.