17In the absence of a definition of ‘leasing’ and ‘letting of immovable property’ in Article 13B(b) of the Sixth Directive, the Court has defined the letting of immovable property, within the meaning of that provision, as the landlord of property assigning to the tenant, in return for rent and for an agreed period, the right to occupy his property and to exclude any other person from it (see, to that effect, Case C-326/99 ‘Goed Wonen’ [2001] ECR I-6831, paragraph 55; Case C-409/98 Mirror Group [2001] ECR I-7175, paragraph 31; Case C-108/99 Cantor Fitzgerald International [2001] ECR I-7257, paragraph 21; and also Commission v Ireland, paragraphs 52 to 57; Sinclair Collis, paragraph 25; Temco Europe, paragraph 19; and Fonden Marselisborg Lystbådehavn, paragraph 30).
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