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Document C2004/273/06
Judgment of the Court (Second Chamber) of 16 September 2004 in Case C-382/02 (reference for a preliminary ruling from the Vestre Landsret): Cimber Air A/S v Skatteministeriet (Sixth VAT Directive — Article 15(6), (7) and (9) — Exemption of exports outside the Community — Meaning of ‘aircraft used by airlines operating chiefly on international routes’ — Exemption for fuelling and provisioning of domestic flights)
Judgment of the Court (Second Chamber) of 16 September 2004 in Case C-382/02 (reference for a preliminary ruling from the Vestre Landsret): Cimber Air A/S v Skatteministeriet (Sixth VAT Directive — Article 15(6), (7) and (9) — Exemption of exports outside the Community — Meaning of ‘aircraft used by airlines operating chiefly on international routes’ — Exemption for fuelling and provisioning of domestic flights)
Judgment of the Court (Second Chamber) of 16 September 2004 in Case C-382/02 (reference for a preliminary ruling from the Vestre Landsret): Cimber Air A/S v Skatteministeriet (Sixth VAT Directive — Article 15(6), (7) and (9) — Exemption of exports outside the Community — Meaning of ‘aircraft used by airlines operating chiefly on international routes’ — Exemption for fuelling and provisioning of domestic flights)
OJ C 273, 6.11.2004, p. 4–4
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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6.11.2004 |
EN |
Official Journal of the European Union |
C 273/4 |
JUDGMENT OF THE COURT
(Second Chamber)
of 16 September 2004
in Case C-382/02 (reference for a preliminary ruling from the Vestre Landsret): Cimber Air A/S v Skatteministeriet (1)
(Sixth VAT Directive - Article 15(6), (7) and (9) - Exemption of exports outside the Community - Meaning of ‘aircraft used by airlines operating chiefly on international routes’ - Exemption for fuelling and provisioning of domestic flights)
(2004/C 273/06)
Language of the case: Danish
In Case C-382/02: reference for a preliminary ruling under Article 234 EC, from the Vestre Landsret (Denmark), made by decision of 9 October 2002, received at the Court on 23 October 2002, in the proceedings between Cimber Air A/S and Skatteministeriet — the Court (Second Chamber), composed of: C.W.A. Timmermans, President of the Chamber, C. Gulmann, J.-P. Puissochet (Rapporteur), J.N. Cunha Rodrigues and N. Colneric, Judges; D. Ruiz-Jarabo Colomer, Advocate General; H. von Holstein, Deputy Registrar, for the Registrar, has given a judgment on16 September 2004, in which it has ruled:
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1. |
Article 15(6), (7) and (9) of the 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 must be interpreted as meaning that the supplies of goods and services referred to in those provisions to aircraft which operate on domestic routes but are used by airlines chiefly operating for reward on international routes are exempt from VAT. |
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2. |
It is for the national courts to assess the extent of the international business and the extent of the non-international business of such companies. In doing so, they may take account of all information which indicates the relative importance of the type of operations concerned, in particular turnover. |