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Document 62011CN0033
Case C-33/11: Reference for a preliminary ruling from the Supreme Administrative Court (Finland) lodged on 21 January 2011 — A Oy
Case C-33/11: Reference for a preliminary ruling from the Supreme Administrative Court (Finland) lodged on 21 January 2011 — A Oy
Case C-33/11: Reference for a preliminary ruling from the Supreme Administrative Court (Finland) lodged on 21 January 2011 — A Oy
OJ C 89, 19.3.2011, p. 11–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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19.3.2011 |
EN |
Official Journal of the European Union |
C 89/11 |
Reference for a preliminary ruling from the Supreme Administrative Court (Finland) lodged on 21 January 2011 — A Oy
(Case C-33/11)
2011/C 89/21
Language of the case: Finnish
Referring court
Supreme Administrative Court
Parties to the main proceedings
Applicant: A Oy
Defendant: Veronsaajien oikeudenvalvontayksikkö
Questions referred
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1. |
Is Article 15(6) of the Sixth VAT Directive 77/388/EEC (1) to be interpreted as meaning that the concept ‘airline operating for reward chiefly on international routes’ also refers to a commercial airline operating for reward chiefly on international charter routes for the requirements of companies and private persons? |
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2. |
Is Article 15(6) of the Sixth VAT Directive 77/388/EEC to be interpreted as meaning that the exemption provided therein only applies to that supply of aircraft which takes place directly to airlines operating for reward chiefly on international routes, or does this exemption also apply to the supply of aircraft to a operator which does not itself operate for reward chiefly on international routes, but which in turn supplies the aircraft for the use of such an operator? |
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3. |
Having regard to the reply given to the second question above, is it of significance that the owner of the aircraft in turn makes a charge for the use of the aircraft to a private person who is its shareholder, who uses the procured aircraft for his own business and/or private use, taking into account the fact that the airline has also been able to use the aircraft for other flights? |
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).