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
Ref: 230047