The Court has further held that, in accordance with the requirements of the principle that the common system of VAT should be neutral, the concept of 'exploitation' within the meaning of Article 4(2) refers to all transactions, whatever may be their legal form, by which it is sought to obtain income from the property in question on a continuing basis.
Να καταδικάσει το Βασίλειο του Βελγίου στα δικαστικά έξοδα.»