Fonden Marselisborg Lystbådehavn v Skatteministeriet
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(2002) (unreported) VAT The court held that both water-based mooring berths and storage sites on dry land were ‘immoveable property’ in Article 13B(b) of the Sixth VAT Directive. They also held that the letting of premises and sites for parking vehicles included boats. Consequently the exemption did not apply and VAT was...Explore the subscription options here to get full access to isurv, including downloads.
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