Judgment of the Court (Sixth Chamber) of 9 October 2001 in Case C-108/99 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court)): Commissioners of Customs & Excise v Cantor Fitzgerald International (Sixth VAT Directive — Exemption for the leasing or letting of immovable property — Meaning — Supply of services — Third party taking over a lease for consideration)