Market leading insight for tax experts
View online issue

Re A Oy

In Re A Oy (CJEU Case C-33/11) a Finnish company purchased two aircraft from a French manufacturer and leased them to an associated company. It failed to declare its purchase of the aircraft as an intra-Community acquisition although the vendor of the aircraft had declared both transactions as intra-Community sales. The Finnish tax authority issued assessments charging VAT on the acquisitions and also ruled that the onward supplies were exempt under Article 15(6) of the EC Sixth Directive. The company appealed and the case was referred to the CJEU for rulings on the interpretation of Article 15(6). The CJEU held that the words ‘operating for reward on international routes’ should be construed ‘as encompassing also international charter flights to meet demand from undertakings and private persons’. Article 15(6) should ‘be interpreted as meaning that the exemption for which it provides also applies to the supply of...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top