InFast Bunkering Klaipėda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos(C-526/13) (3 September 2015) the CJEU found that the exemption for fuel supplied to vessel operators could apply even though the sale was made to intermediaries.
Under the Principal VAT Directive art 148(a) ‘the supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas’ is exempt from VAT.
The Lithuanian tax authorities contended that fuel supplied in Lithuanian territorial waters which was not sold directly by Fast Bunkering Klaipėda (FBK) to vessel operators but to intermediaries acting in their own name must be regarded as having been sold to those intermediaries – even though the ultimate destination of the fuel was known at the time of the supply. Consequently the exemption did not apply.
The CJEU observed that...
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InFast Bunkering Klaipėda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos(C-526/13) (3 September 2015) the CJEU found that the exemption for fuel supplied to vessel operators could apply even though the sale was made to intermediaries.
Under the Principal VAT Directive art 148(a) ‘the supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas’ is exempt from VAT.
The Lithuanian tax authorities contended that fuel supplied in Lithuanian territorial waters which was not sold directly by Fast Bunkering Klaipėda (FBK) to vessel operators but to intermediaries acting in their own name must be regarded as having been sold to those intermediaries – even though the ultimate destination of the fuel was known at the time of the supply. Consequently the exemption did not apply.
The CJEU observed that...
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