In the German case of S Leichenich v Peffekoven & Horeis (CJEU Case C-532/11) a woman (L) owned a houseboat which was permanently moored and which she let to a company which used it as a restaurant and discotheque. On the advice of her tax advisers L did not account for VAT treating the letting as an exempt letting of immovable property. The tax authority subsequently issued a ruling that the letting of the houseboat did not qualify for exemption under German law and that L was required to account for VAT. Rather than appealing against the tax authority’s ruling L took civil proceedings against her tax advisers. They defended the proceedings and the case was referred to the CJEU for a ruling on the interpretation of article 13B(b) of the EC Sixth Directive. The CJEU held that...
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In the German case of S Leichenich v Peffekoven & Horeis (CJEU Case C-532/11) a woman (L) owned a houseboat which was permanently moored and which she let to a company which used it as a restaurant and discotheque. On the advice of her tax advisers L did not account for VAT treating the letting as an exempt letting of immovable property. The tax authority subsequently issued a ruling that the letting of the houseboat did not qualify for exemption under German law and that L was required to account for VAT. Rather than appealing against the tax authority’s ruling L took civil proceedings against her tax advisers. They defended the proceedings and the case was referred to the CJEU for a ruling on the interpretation of article 13B(b) of the EC Sixth Directive. The CJEU held that...
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