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Case C-572/07: Judgment of the Court (Second Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Krajský soud v Ústi nad Labem — Czech Republic) — RLRE Tellmer Property s.r.o. v Finanční ředitelství v Ústí nad Labem (Preliminary references — VAT — Exemption for lettings of immovable property — Cleaning of common parts related to the letting — Ancillary supplies)
ECLI:EU:UNKNOWN:62007CA0572
62007CA0572
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Official Journal of the European Union
(Case C-572/07) (Preliminary references - VAT - Exemption for lettings of immovable property - Cleaning of common parts related to the letting - Ancillary supplies)
2009/C 180/19
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: RLRE Tellmer Property s.r.o.
Defendant: Finanční ředitelství v Ústí nad Labem
Re:
Reference for a preliminary ruling — Krajský soud v Ústí nad Labem (Czech Republic) — Interpretation of Articles 6 and 13 B(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Scope of the VAT exemption on the letting of immovable property — Inclusion of costs for cleaning the common parts of an apartment block.
Operative part of the judgment
For the purposes of applying Article 13B(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, the letting of immovable property and the cleaning service of the common parts of the latter must, in circumstances such as those at issue in the main proceedings, be regarded as independent, mutually divisible operations, so that the said service does not fall within that provision.
(1) OJ C 79, 29.3.2008.