In Belgian State v BLM SA (CJEU Case C-436/10) the CJEU held that Article 13B(b) of the Sixth Directive precluded national legislation which ‘treats as a supply of services exempt from VAT under that provision the private use by the staff of a taxable person which is a legal person of part of a building constructed or owned by virtue of a right in rem in immovable property held by that taxable person where the input tax on that business asset is deductible’. It was for the national court to determine whether on the facts of the case there was a letting of immoveable property within Article 13B(b) of the Sixth VAT Directive.
In Belgian State v BLM SA (CJEU Case C-436/10) the CJEU held that Article 13B(b) of the Sixth Directive precluded national legislation which ‘treats as a supply of services exempt from VAT under that provision the private use by the staff of a taxable person which is a legal person of part of a building constructed or owned by virtue of a right in rem in immovable property held by that taxable person where the input tax on that business asset is deductible’. It was for the national court to determine whether on the facts of the case there was a letting of immoveable property within Article 13B(b) of the Sixth VAT Directive.
