Court of Justice 27 February 1997, C-63/96 (Finanzamt Bergisch Gladbach v Werner Skripalle.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 Where an owner of several buildings lets them to a related company at a rent which does not actually cover the costs incurred in acquiring and maintaining the buildings, but which corresponds to the prevailing market rents for comparable properties, can a Member State nevertheless regard the sum of those costs as the taxable amount