Court of Justice of the European Union · Judgment
C‑392/11Field Fisher Waterhouse LLP v Commissioners for Her Majesty’s Revenue and Customs
- Decided
- 2012-09-27
- ECLI
- ECLI:EU:C:2012:597
- CELEX
- 62011CJ0392
- Finality
- Final, the decision cannot be appealed
The court's own keywords
VAT – Exemption for leasing of immovable property – Leasing of commercial premises – Services connected with the leasing – Classification of the transaction for VAT purposes – Transaction consisting of a single supply or several independent supplies.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act