Stichting ‘Good Wonen’ v Staatssecretaris van Financiën (C-326/99)

Judgment of 4 Oct 2001

law://eu/cjeu/1999/c-326-99/para_46@2026-11-13

46Next, it is settled in case-law that, since the exemptions provided for in the Sixth Directive, in particular in Article 13, are derogations from the general principle stated in Article 2 of the Directive, according to which VAT is to be levied on all supplies of goods or services made for consideration by a taxable person, those exemptions must be interpreted strictly (see, as regards in particular the exemption for leasing and letting of immovable property, Case C-358/97 Commission v Ireland [2000] ECR I-6301, paragraph 55, and Case C-150/99 Stockholm Lindöpark [2001] ECR I-493, paragraph 25).

Stichting ‘Good Wonen’ v Staatssecretaris van Financiën (C-326/99)

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