Treatment of private use of goods as supply of services
In the case of État Belge v Medicom SPRL (and related appeal) (CJEU Case C-210/11) a company (M) allowed some of its managers to occupy part of a property free of charge. It reclaimed input tax relating to the property. The tax authority rejected the claim and M appealed. The case was referred to the CJEU which held that articles 6(2) and 13B(b) of the EC Sixth Directive ‘must be interpreted as precluding the making available of part of immovable property belonging to a legal person to its manager for his private use without there being provision for the beneficiaries of that arrangement to pay a rent in money by way of consideration for the use of that property from constituting an exempted letting of immovable property within the meaning of that directive; the fact that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Treatment of private use of goods as supply of services
In the case of État Belge v Medicom SPRL (and related appeal) (CJEU Case C-210/11) a company (M) allowed some of its managers to occupy part of a property free of charge. It reclaimed input tax relating to the property. The tax authority rejected the claim and M appealed. The case was referred to the CJEU which held that articles 6(2) and 13B(b) of the EC Sixth Directive ‘must be interpreted as precluding the making available of part of immovable property belonging to a legal person to its manager for his private use without there being provision for the beneficiaries of that arrangement to pay a rent in money by way of consideration for the use of that property from constituting an exempted letting of immovable property within the meaning of that directive; the fact that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
