EC Commission v United Kingdom
This document is only available with a paid isurv subscription.
ECLI:EU:C:1997:255
Construction – VAT
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...
Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584