Judgment_paragraph 18 · Manuel Jorge Sequeira Mesquita v Fazenda Pública (C-278/18)

18In a number of cases, the Court has defined the concept of the letting of immovable property, within the meaning of that provision, as the conferring by a landlord on a tenant, for an agreed period and in return for rent, of the right to occupy that property as if that person were the owner and to exclude any other person from enjoyment of such a right (see, to that effect, judgment 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 and the case-law cited).

Manuel Jorge Sequeira Mesquita v Fazenda Pública (C-278/18)

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