Opinion of advocate general Sharpston in the case Fast Bunkering Klaipėda.
Where, in the conditions defined in Article 148(a) of Council Directive 2006/112/EC, it is established that a seller delivers goods for the fuelling and provisioning of a vessel (a) directly to the operator of the vessel in such a way that (b) the latter immediately and unconditionally acquires, and the seller simultaneously loses, the right to dispose of those goods as owner and (c) no other person acquires or loses such a right over the same goods, then the transaction by which the seller transfers that right, the transaction by which the operator of the vessel acquires the same right and any intermediate transactions by which third parties may acquire and pass on rights which do not include that of disposing of the goods as owners are to be exempted from VAT.
In other circumstances, only the transaction whereby the operator of the vessel acquires the right to dispose of the goods as owner is to be exempted from VAT pursuant to that provision.
In all cases, it is for the competent national court to determine, in the light of the relevant facts, who acquires, and at what stage, the right actually to dispose of the goods as if he were their owner, such determination not being dependent solely on the transfer of legal ownership of the goods according to the applicable law.
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