In A Oy v Veronsaajien oikeudenvalvontayksikkö (Case C-33/16) (4 May 2017) the CJEU found that the provision of services for the loading and unloading of ships was exempt.
A Oy was a subsidiary of B Oy. It operated in two ports where it supplied loading unloading and other services.
The services supplied by A Oy included the loading and unloading of the cargo of vessels used for navigation on the high seas and for the purposes of a commercial activity. In practice the loading and unloading was carried out by a subcontractor which invoiced those services to A Oy. A Oy then re-invoiced its customers which depending on the circumstances may be B Oy the holder of the goods the loader the forwarding company or the ship owner.
The issue was whether the unloading of cargo carried out by subcontractors was...
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