Judgment — ECLI:EU:C:2012:252
Date: 2012-04-26
Language of the case: English
Court formation: Eighth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: United Kingdom

Summary of the Judgment Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Exemptions — Supply of services made in Member States party to the North Atlantic Treaty — Scope (Council Directive 2006/112, Art. 151(1)(c)) Article 151(1)(c) of Directive 2006/112 on the common system of value added tax must be interpreted as meaning that a supply of services made in a Member State party to the North Atlantic Treaty and consisting in dismantling obsolete ships of the Navy of another State party to that treaty is exempt from VAT under that provision only when: – those services are supplied for staff of the armed forces of that other State taking part in the common defence effort or for the civilian staff accompanying them, and – those services are supplied for members of the armed forces who are stationed in or visiting the Member State concerned or for the civilian staff accompanying them. (see para. 30, operative part)