Court of Justice 18 July 2007, C-451/06 (Gabriele Walderdorff v Finanzamt Waldviertel.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In this reference for a preliminary ruling from Austria, the Vienna Division of the Unabhängiger Finanzsenat (Independent Tax Tribunal) wishes to know whether the concept of ‘leasing or letting of immovable property’ in Community VAT law includes the grant of the right to fish in a given body of water, in the form of a 10-year