Mesquita v Fazenda Publica

European Union – Value added tax. Article 13B(b) of Sixth Council Directive (EEC) 77/388 should be interpreted as meaning that the exemption from VAT on the leasing or letting of immovable property provided for in that provision was applicable to a contract for transfer of the use of land comprising vineyards for agricultural purposes to a company engaged in viticulture, entered into for a period of one year, automatically renewable and under which rent was paid at the end of each year. The Court of Justice of the European Union so held in a preliminary ruling in proceedings relating to VAT assessments concerning a contract for the use of land comprising vineyards for agricultural purposes concluded with a company engaged in viticulture.

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