“… occupy property as if that person were the owner and to exclude any other person from enjoyment of such a right” (Temco, at paragraph 19 of the judgment; also Case C-150/99 Swedish State v Stockholm Lindöpark AB [2001] STC 103, [2001] ECR I-493, at paragraph 38 of the Advocate General’s opinion; Sinclair Collis, at paragraph 25 of…”
“…ood as the provision of a service rather than simply the making available of property, such as the right to use a golf course (Sweden v Stockholm Lindöpark AB (Case C-150/99) [2001] STC 103, [2001] ECR I-493, paras 24 to 27), the right to use a bridge in consideration of payment of a toll (EC Commission v Ireland (Case C-358/97) [2…”