*Regie communale autonome du stade Luc Varenne v Etat Belge

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that the making available of a stadium to a football club constituted a supply of services rather than a letting of immovable property within the meaning of art 13B(b) of the Sixth Directive where, amongst other things, the owner permanently controlled the access to the sporting facilities and 80% of the charge payable represented services of management, maintenance and cleaning.

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