Antje Koehler v Finanzamt Dusseldorf-Nord (Taxation): ECJ 15 Sep 2005

References: C-58/04, [2005] EUECJ C-58/04
Links: Bailii
ECJ Ratio Sixth VAT Directive – Place of taxable transactions – Supplies of goods effected on board cruise ships – Transport effected within the Community – Exclusion of tax where a stop is made in a third territory – Scope of the exclusion.

Last Update: 30-Mar-16
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