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.

Citations:

C-116/10, [2010] EUECJ C-116/10

Links:

Bailii

European, VAT

Updated: 31 August 2022; Ref: scu.427696