European Court of Justice (Third Chamber)
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Centralan Property Ltd v Commissioners of Customs & Excise
Immovable property — University authorising construction works — Reversionary lease — Tax planning — Grant of VAT-exempt 999-year lease to non-VAT registered subsidiary at full premium and transfer of freehold…
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Fonden Marselisborg Lystbådehavn v Skatteministeriet
Letting of immovable property — VAT exemption — Mooring for boats — Letting of premises and sites for parking vehicles excluded from exemption — Whether letting of moorings for boats…