T-Mobile Austria GmbH and Others v Republik Österreich (C-284/04)

Judgment of 26 Jun 2007

law://eu/cjeu/2004/c-284-04/para_38@2026-11-12

38At the outset, it is important to point out that, in accordance with the requirements of the principle of neutrality of the common system of value added tax, the term ‘exploitation’ refers to all transactions, whatever may be their legal form, by which it is sought to obtain income from the goods in question on a continuing basis (see, to that effect, Case C-186/89 Van Tiem [1990] ECR I-4363, paragraph 18; EDM, paragraph 48; and Case C-8/03 BBL [2004] ECR I-10157, paragraph 36).

T-Mobile Austria GmbH and Others v Republik Österreich (C-284/04)

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