Keywords
Summary

Keywords

Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Supplies of goods — Leasing of vehicles — Filling up with fuel by the lessee in the name and at the expense of the lessor — Supply by lessor to lessee — Absence — (Council Directive 77/388, Art. 5(1))

Summary

Article 5(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, under which "supply of goods" is to mean the transfer of the right to dispose of tangible property as owner, is to be interpreted as meaning that there is not a supply of fuel by the lessor of a vehicle to the lessee where the lessee fills up at filling stations the vehicle which is the subject-matter of a leasing contract, even if the vehicle is filled up in the name and at the expense of that lessor.

see para. 37, operative part