EU tax law WEB A Oy - C-33/16

29.3.2016   

EN

Official Journal of the European Union

C 111/13

1.

Is Article 148(d) of Council Directive 2006/112/EC (1) to be interpreted as meaning the loading and unloading of cargo onto and off a vessel are supplies of services made to meet the direct needs of the cargo of vessels for the purposes of Article 148(a)?

2.

Given the findings of the Court of Justice in paragraph 24 of the judgment in Joined Cases C-181/04 to C-183/04 Elmeka, according to which the exemption provided for in those rules could not be extended to services supplied at an earlier stage in the commercial chain, is Article 148(d) of Directive 2006/112/EC to be interpreted as meaning that applies also to the services at issue in the case in main proceedings in which the service supplied by A Oy’s subcontractor in the first phase of operations concerns a service which has a direct physical relationship to the cargo, which A Oy invoices to the forwarding or transport company?

3.

In light of the findings of the Court of Justice in paragraph 24 of the judgment in Elmeka, according to which the exemption provided for by the rules in question apply only to services which are supplied to the ship owner, is Article 148(d) of VAT Directive 2006/112/EC to be interpreted as meaning that that exemption cannot apply if the service is supplied to the cargo owner such as the exporter or importer of the cargo concerned?