Etat du Grand-Duche de Luxembourg, Administration de l’enregistrement et des domaines v Pierre Feltgen, in his capacity as administrator in the bankruptcy of Bacino Charter Company SA, Bacino Charter Company SA (Taxation): ECJ 22 Dec 2010
ECJ Sixth VAT Directive – Exemptions – Article 15(4)(a) and 15(5) – Exemption for the hiring of sea-going vessels – Scope.