VATLP05700 - Exemption: European concept of 'leasing or letting of immovable property': contents

1. VATLP05710

   Introduction
2. VATLP05720

   What is a leasing or letting of immovable property?
3. VATLP05730

   Classifying transactions which comprise of a number of elements
4. VATLP05740

   Essential characteristics: The agreement must relate to immovable property
5. VATLP05750

   Essential characteristics: It must relate to a defined area of immovable property
6. VATLP05760

   Essential characteristics: It must confer right of occupation as owner and the right to exclude others from enjoying that right
7. VATLP05770

   Essential characteristics: The right of occupation must be for an agreed duration
8. VATLP05780

   Essential characteristics: The right of occupation must be given for a payment for the period