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Directive 77/388/EEC - exemptions – Article 13B(b) – Leasing or letting of immovable property – Houseboat, without a system of propulsion, permanently attached alongside a riverbank – Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith – Exclusive use for the permanent operation of a restaurant‑discotheque – Single supply)

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Directive 77/388/EEC - exemptions – Article 13B(b) – Leasing or letting of immovable property – Houseboat, without a system of propulsion, permanently attached alongside a riverbank – Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith – Exclusive use for the permanent operation of a restaurant‑discotheque – Single supply

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Directive 2006/112/EC – Articles 167, 168 and 185 – Right of deduction – Adjustment of deductions – Acquisition of land and buildings constructed on that land, with a view to demolishing the buildings and carrying out a construction project on the land

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Directive 77/388/EEC - exemptions – Article 13A(1)(g) and (2) – Services closely linked to welfare and social security work supplied by bodies governed by public law or organisations recognised as charitable – Recognition – Conditions not applicable to organisations other than bodies governed by public law – Discretion of the Member States – Limits – Principle of fiscal neutrality

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Directive 77/388/EEC - applicability – Community customs code – Goods from a non-member State placed under the customs warehousing procedure in the territory of a Member State – Processing of the goods under inward processing arrangements in the form of a system of suspension – Goods sold and placed once again under the customs warehousing procedure – Goods kept in the same customs warehouse during all the transactions – Supply of goods effected for consideration in national territory – Chargeable event for VAT

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Sixth Council Directive 77/388/EEC - Taxable transactions – Application for the purposes of a business of goods obtained ‘in the course of such business’ – Treatment as a supply for consideration – Sports pitches belonging to the taxable person and transformed by a third person

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Right of deduction − Contribution in kind − Destruction of property − New buildings – Adjustment

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