Court of Justice of the European Union

Judgment of 22 January 2015

Case No. C-55/14

In this Judgment, delivered within a reference for a preliminary ruling, the Court of Justice of the European Union expresses its views on the concept of “letting of immovable property” established in the Sixth Directive for the purposes of VAT exemption, concluding that it is not applicable to the act of making available, for consideration, a football stadium under a contract that reserves to the stadium owner certain rights and prerogatives – such as the access to the facilities – and provides for the supply,  by  the owner,  of  various  services – including services of  maintenance, cleaning and repair –, which represent 80% of the agreed charge.