Opinion of the Advocate General — ECLI:EU:C:2005:204
Date: 2005-04-07
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Supplies of goods — Determination of the place of taxation – ‘Stops in a third territory’ within the meaning of the Sixth Directive — Meaning — Stops in the ports of a third country during which passengers may leave the ship — Included (Council Directive 77/388, Art. 8(1)(c)) Stops made by a ship in the ports of a third country during which passengers may leave the ship, even for a short period, are ‘stops in a third territory’ within the meaning of Article 8(1)(c) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 92/111, which provides that the place of taxation of supplies of goods made on board ships, aircraft or trains in the course of the part of the transport of passengers effected in the Community is the point of departure of the transport where that part of the transport is effected without a stop in a third territory between the point of departure and the point of arrival of the transport. (see para. 27, operative part)