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

Judgment of 4 Oct 2001

law://eu/cjeu/1999/c-326-99/para_55@2026-11-13

55The fundamental characteristic of such a transaction, which it has in common with leasing, lies in conferring on the person concerned, for an agreed period and for payment, the right to occupy property as if that person were the owner and to exclude any other person from enjoyment of such a right.