Ministre de l’Economie, des Finances et de l’Industrie v Gillan Beach Ltd (Taxation): ECJ 9 Mar 2006 ECJ VAT – Place of taxable transactions – Fiscal connection – Services provided in connection with boat shows. Citations: C-114/05, [2005] EUECJ C-114/05 Links: Bailii Jurisdiction: European VAT Updated: 05 July 2022; Ref: scu.239169