This document is an excerpt from the EUR-Lex website
Document C2005/271/13
Judgment of the Court (First Chamber) of 15 September 2005 in Case C-58/04 Reference for a preliminary ruling from the Bundesfinanzhof: Antje Köhler v Finanzamt Düsseldorf-Nord (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)
Judgment of the Court (First Chamber) of 15 September 2005 in Case C-58/04 Reference for a preliminary ruling from the Bundesfinanzhof: Antje Köhler v Finanzamt Düsseldorf-Nord (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)
Judgment of the Court (First Chamber) of 15 September 2005 in Case C-58/04 Reference for a preliminary ruling from the Bundesfinanzhof: Antje Köhler v Finanzamt Düsseldorf-Nord (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)
OJ C 271, 29.10.2005, p. 7–8
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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29.10.2005 |
EN |
Official Journal of the European Union |
C 271/7 |
JUDGMENT OF THE COURT
(First Chamber)
of 15 September 2005
in Case C-58/04 Reference for a preliminary ruling from the Bundesfinanzhof: Antje Köhler v Finanzamt Düsseldorf-Nord (1)
(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)
(2005/C 271/13)
Language of the case: German
In Case C-58/04: reference for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 23 October 2003, received at the Court on 11 February 2004, in the proceedings pending before that court between Antje Köhler and Finanzamt Düsseldorf-Nord — the Court (First Chamber) composed of P. Jann, President of the Chamber, N. Colneric, K. Schiemann, E. Juhász and E. Levits, Judges; M. Poiares Maduro, Advocate General, M. Ferreira, Principal Administrator, gave a judgment on 15 September 2005, the operative part of which is as follows:
Stops made by a ship in the ports of a third country during which passengers may leave the ship, even for a short period, are 'stops in a third territory' within the meaning of Article 8(1)(c) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax.