Judgment of the Court of Justice in the case Vakarų Baltijos laivų statykla.
1. Article 14(1)(c) of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity, must be interpreted as meaning that the exemption laid down by that provision applies to fuel used to sail a ship, without cargo, from a port of a Member State, in the present case that where that ship was built, to a port of another Member State in order to take on cargo to be transported to a port of a third Member State. 
2. Article 14(1)(c) of Directive 2003/96 must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which excludes the application of the exemption laid down by that provision on the ground that the supply of energy products for a ship was carried out without complying with the formal requirements laid down by that legislation, even though that supply is in accordance with all the conditions for application laid down by that provision. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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