Staatssecretaris van Financiën v Velker International Oil Company Ltd NV.

• Jurisdiction: European Union
• Celex Number: 61989CJ0185
• ECLI: ECLI:EU:C:1990:262
• Date: 26 June 1990
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Docket Number: C-185/89

Avis juridique important

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61989J0185

Judgment of the Court (Fifth Chamber) of 26 June 1990. - Staatssecretaris van Financiën v Velker International Oil Company Ltd NV. - Reference for a preliminary ruling: Hoge Raad - Netherlands. - VAT - Sixth directive relating to turnover taxes - Exemption. - Case C-185/89.

European Court reports 1990 Page I-02561

Summary
Parties
Grounds
Decision on costs
Operative part

Keywords

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Tax provisions - Harmonization of laws - Turnover taxes - Common system of value-added tax - Exemptions provided for in the Sixth Directive - Exemption of the supply of goods for the fuelling and provisioning of vessels - Conditions

( Council Directive 77/388, Art . 15(4 ) )

Summary

Article 15(4 ) of the Sixth Directive ( 77/388 ) exempting from value-added tax the supply of goods for the fuelling and provisioning of vessels must be construed to the effect that only supplies to a vessel operator of goods to be used by that operator for fuelling and provisioning are to be regarded as such, and not supplies of those goods effected at a previous marketing stage . However, there is no requirement that the goods should be actually loaded on board the vessels at the time of their supply to the operator, so that the storage of the goods after delivery and before the actual fuelling and provisioning operation does not cause the benefit of the exemption to be lost .

Parties

In Case C-185/89

REFERENCE to the Court under Article 177 of the EEC Treaty by the Hoge Raad der Nederlanden for a preliminary ruling in the proceedings pending before that court between

Staatssecretaris van Financiën

and

Velker International Oil Company Ltd NV, Rotterdam,

on the interpretation of Article 15 of the Sixth Council Directive ( 77/388/EEC ) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value-added tax : uniform basis of assessment ( Official Journal 1977, L 145, p . 1 ),

THE COURT ( Fifth Chamber )

composed of : Sir Gordon Slynn, President of Chamber, M . Zuleeg, President of Chamber, R . Joliet, J . C . Moitinho de Almeida and F . Grévisse, Judges,

Advocate General : C . O . Lenz

Registrar : H . A . Ruehl, Principal Administrator

after considering the observations submitted on behalf of

the Government of the Federal Republic of Germany, by E . Roeder, Regierungsdirektor at the Federal Ministry of Economic Affairs, acting as Agent;

the Government of the Kingdom of the Netherlands, by B . R . Bot, Secretary-General of the Ministry of Foreign Affairs, acting as Agent;

the Government of the Portuguese Republic, by L . Fernandes, Director of the European Communities Directorate-General, and A . Correia, Assistant Director-General of the VAT Administration, acting as Agents,

the Government of the United Kingdom, by J . A . Gensmantel, Treasury Solicitor, acting as Agent,

the Commission of the European Communities, by J . F . Buehl, Legal Adviser, and B . J . Drijber, a member of the Legal Department, acting as Agents,

having regard to the Report for the Hearing,

having heard the oral observations of the defendant in the main proceedings, represented by C . G . Verheij, acting as Agent, of the Netherlands Government, represented by J . W . De Zwaan, acting as Agent, of the German Government and of the Commission of the European Communities at the hearing on 8 March 1990,

after hearing the Opinion of the Advocate General delivered at the sitting on 2 May 1990,

gives the following

Judgment

Grounds

1 By judgment of 24 May 1989, which was received at the Court on 29 May 1989, the...