“… be given an EU definition (see e.g. Case C-275/01 Sinclair Collis Ltd v Customs and Excise [2003] STC 898, [2003] ECR I-5965, at paragraph 22 of the judgment; Case C-284/03 Belgian State v Temco Europe SA [2005] STC 1451, [2004] ECR I-11237 at paragraph 16 of the judgment);…”
“…tted by law or by the contract to exercise a right over the property which is the subject of the letting contract (judgment in Belgian State v Temco Europe SA (Case C-284/03) [2005] STC 1451, [2004] ECR I-11237, para 25).…”
“…of a Directive should be interpreted strictly, although not in such a way as to deprive the exceptions of their intended effect: see Belgium v Temco Europe SA (Case C-284/03) [2004] ECR I-11237, para 17; and (with specific reference to this Directive) Volvo Car Germany GmbH v Autohof Weidensdorf GmbH (Case C-203/09) [2012] Bus LR D…”