Opinion of Advocate General Bobek in the case Robert Fuchs. Remunerated flight training with helicopters, in which a trainer and trainee are in the helicopter, does not amount to a ‘commercial use' of a means of transport within the meaning of Article 555(1)(a) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the Customs Code as amended by Commission Regulation (EC) No 2286/2003 of 18 December 2003.



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Rubriek: Europees belastingrecht

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