“…That view seems to me to be supported by the case law of the CJEU. In (Case C- 520/14) Geemente Borsele v Staatssecretaris van Financiën [2016] STC 1570 Advocate-General Kokott said at [32]:…”
“…of purpose or intention is well-established in other areas of European law: see, for example, Gemeente Borsele v Staatssecretaris van Financiën (Case C-520/14) [2016] STC 1570, as regards determining whether property is exploited “for the purposes of obtaining income therefrom on a continuing basis” within article 2(1) of the Princip…”
“…ing Leeuwarden [1994] STC 509, at paragraph 14 of the Court of Justice’s judgment; see also e.g. Case C520/14 Geemente Borsele v Staatssecretaris van Financiën [2016] STC 1570, at paragraph 24 of the Court of Justice’s judgment).…”