36Thus, as regards the concepts of ‘leasing’ and ‘letting’ in Article 135(1) of the VAT Directive, it should be borne in mind that, failing any definition of those concepts in that provision, the Court has defined the ‘letting of immovable property’, within the meaning of that provision, as an arrangement whereby the lessor assigns to the lessee, in return for rent and for an agreed period, the right to occupy his property and to exclude any other person from it (see, inter alia, judgments of 4 October 2001, ‘Goed Wonen’, C‑326/99, EU:C:2001:506, paragraph 55, and of 6 December 2007, Walderdorff, C‑451/06, EU:C:2007:761, paragraph 17).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.