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European Union
Belgian State v Temco Europe SA (C-284/03)
Judgment
The question referred
Findings of the Court
25

Belgian State v Temco Europe SA (C-284/03)

Judgment of 18 Nov 2004law://eu/cjeu/2003/c-284-03/para_25@2026-11-10

25The presence in the contract of such restrictions on the right to occupy the premises let does not prevent that occupation being exclusive as regards all other persons not permitted by law or by the contract to exercise a right over the property which is the subject of the contract of letting.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-284/03 · ECLI:EU:C:2004:730
Decided: 18 Nov 2004
Procedure: Preliminary reference · referred by the Cour d'appel de Bruxelles (Belgium)
Applicant: État belge
Defendant: Temco Europe SA
Rapporteur: A. Rosas
Advocate General: D. Ruiz-Jarabo Colomer
Bench: 4 judges
A. Rosas, R. Silva de Lapuerta, K. Lenaerts, S. von Bahr
Language: French
Official: CURIA · EUR-Lex 62003CJ0284

Topics

Value added tax

History · 1 version

18 Nov 2004Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 15: Manuel Jorge Sequeira Mesquita v Fazenda Pública (C-278/18); The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs (C-90/16); Régie communale autonome du stade Luc Varenne v État belge (C-55/14)2 provisions; Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství (C-18/12)2 provisions; EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs (C-581/08)2 provisions; RLRE Tellmer Property sro v Finanční ředitelství v Ústí nad Labem (C-572/07); Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for Her Majesty’s Revenue and Customs (C-253/07); Gabriele Walderdorff v Finanzamt Waldviertel (C-451/06)2 provisions; Ministero delle Finanze - Ufficio IVA di Milano v CO.GE.P. Srl (C-174/06)2 provisions; Navicon SA v Administración del Estado (C-97/06)2 provisions; Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën (C-434/05)2 provisions; Werner Haderer v Finanzamt Wilmersdorf (C-445/05)2 provisions; Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise (C-169/04)2 provisions; Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise (C-498/03)2 provisions; Fonden Marselisborg Lystbådehavn v Skatteministeriet and Skatteministeriet v Fonden Marselisborg Lystbådehavn (C-428/02)
Cites 10: Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State) (C-150/99); Rudolf Maierhofer v Finanzamt Augsburg-Land (C-315/00); Wolfgang Seeling v Finanzamt Starnberg (C-269/00); Stichting ‘Good Wonen’ v Staatssecretaris van Financiën (C-326/99); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Commissioners of Customs & Excise v Mirror Group plc (C-409/98); Commission of the European Communities v Ireland (C-358/97); Elisabeth Blasi v Finanzamt München I (C-346/95); Sinclair Collis Ltd v Commissioners of Customs & Excise (C-275/01); Commissioners of Customs & Excise v Cantor Fitzgerald International (C-108/99)