In Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (C-42/14) (16 April 2015) the CJEU found that supplies provided together with the letting of immoveable property could be either separate or part of a single supply depending on the circumstances.
The Wojskowa Agency is a Polish public body responsible for letting state immovable property. In this context it resells supplies including electricity heating water and refuse disposal. Tenants are charged in advance and the amounts are corrected at the end of the year to reflect use. The Polish tax authorities contended that those supplies were part of a single supply of immovable property and therefore subject to VAT.
There were two issues: (1) whether the supplies were made by the agency; and (2) if so whether they were part of the supply of property or separate.
Distinguishing Auto Lease...
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In Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (C-42/14) (16 April 2015) the CJEU found that supplies provided together with the letting of immoveable property could be either separate or part of a single supply depending on the circumstances.
The Wojskowa Agency is a Polish public body responsible for letting state immovable property. In this context it resells supplies including electricity heating water and refuse disposal. Tenants are charged in advance and the amounts are corrected at the end of the year to reflect use. The Polish tax authorities contended that those supplies were part of a single supply of immovable property and therefore subject to VAT.
There were two issues: (1) whether the supplies were made by the agency; and (2) if so whether they were part of the supply of property or separate.
Distinguishing Auto Lease...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
