29Although the Court could simply have held that, in circumstances such as those of the case which gave rise to the judgment in Seeling, there could not, by definition, be any agreement as to the conditions of the letting, it examined whether that situation could be treated as the letting of immovable property for the purposes of Article 13(B)(b) of the Sixth Directive and concluded in that regard, in paragraph 51 of its judgment, that it is a feature of such a situation not only that no rent is paid but also that there is no agreement on the duration of the right of enjoyment, the right of occupation of the dwelling, or the exclusion of third parties.