Sinclair Collis Ltd v Commissioners of Customs & Excise (C-275/01)

Judgment of 12 Jun 2003

law://eu/cjeu/2001/c-275-01/para_24@2026-11-13

24With regard to the exemptions in Article 13B(b) of the Sixth Directive, the provision does not define ‘letting’, nor does it refer to relevant definitions adopted in the legal orders of the Member States (see Case C-326/99 ‘Goed Wonen’ [2001] ECR I-6831, paragraph 44).