Kohler (Judgment): ECJ 15 Sep 2005

ECJ 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.

Citations:

C-58/04

Jurisdiction:

European

European, VAT

Updated: 01 July 2022; Ref: scu.230323