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Ministero delle Finanze — Ufficio IVA di Milano v CO GE P Sri (Case C-174/06), European Court of Justice, 25 October 2007
In return for a payment, the claimant had the right to occupy and use a coastal warehouse owned by the state.
A dispute arose over whether this concession was subject to VAT, and the issue before the European Court of Justice was whether the transaction was VAT exempt under the leasing or letting of immovable property under article 13B(b) of the Sixth Directive.
The European Court of Justice said that when a landlord leased or let immovable property, this conferred on a tenant for a specified time and in return for payment, the right to occupy that property, as if the tenant were the owner.
The legal relationship in question was covered by this.
