From Judicature - on 11 June 2009 the European Court of Justice in the case C-572/07, RLRE Telmer Proper Ltd. commented on the interpretation of services of cleaning common areas of rental housing

Pursuant to the ECJ’s interpretation, the cleaning of common areas cannot be included as a part of housing rental services. Supply of rental apartments is exempt from VAT, but services of cleaning common areas must be subject to VAT.

At the same time, this ruling can help in finding the interpretation of the main performance and performance by and under what conditions the performance shall be subject to the same supply as the main performance.

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