Judgment of the Court 15 December 1993

In Case C-63/92, REFERENCE to the Court under Article 177 of the EEC Treaty by the Value Added Tax Tribunal, London Tribunal Centre, for a preliminary ruling in the proceedings pending before that court between

THE COURT, composed of: O. Due, President, J. C. Moitinho de Almeida, M. Diez dc Velasco, D. A. O. Edward (Presidents of Chambers), C. N. Kakouris, R. Joliét, F. Grévisse, M. Zulceg and P. J. G. Kapteyn, Judges, Advocate General: M. Darmon, Registrar: H. von Holstein, Deputy Registrar,

after considering the written observations submitted on behalf of: Lubbock Fine & Co, by David Goy QC, the United Kingdom, by John E. Collins, Assistant Treasury Solicitor, acting as Agent, and A. W. H. Charles, Barrister, the Greek Government, by Fokionas P. Georgakopoulos, member of the State Legal Service, acting as Agent, the Commission of the European Communities, by Thomas F. Cusack, Legal Adviser, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of Lubbock Fine & Co, the United Kingdom Government, the German Government, represented by Claus-Dieter Quassowski, Regierungsdirektor, acting as Agent, the Greek Government and the Commission at the hearing on 28 April 1993,

after hearing the Opinion of the Advocate General at the sitting on 30 June 1993,

gives the following

Judgment

The term letting of immovable property

The power to tax certain transactions that are in principle exempt

The term supply of buildings or parts thereof, and of the land on which they stand

Costs

1 Language ol the casc English