In Réegie communale autonome du stade Luc Varenne v État Belge (C-55/14) (22 January 2015) the CJEU found that the supply of sporting facilities was not a letting of immovable property.
The Luc Varenne football club which owns a stadium had entered into a contract with another club which was to use the facilities of the stadium. The issue was whether the contract provided for the ‘letting of immovable property’ which is exempt under the Sixth Directive art 13B(b).
The CJEU noted that the fundamental characteristic of the concept of ‘letting of immovable property’ for the purposes of art 13B(b) ‘lies in conferring on the other party to the contract for an agreed period and for payment the right to occupy property as if that person were the owner and to exclude any other person from enjoyment of such a right’. This should be...
