Opinion of the Advocate General — ECLI:EU:C:2002:515
Date: 2002-09-19
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 — Leasing of vehicles — Filling up with fuel by 
the lessee in the name and at the expense of the lessor — Supply by lessor to lessee — 
Absence 
(Council Directive 77/388, Art. 5(1)) 
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SUMMARY — CASE C-185/01 
Article 5(1) of Sixth Directive 77/388 on 
the harmonisation of the laws of the 
Member States relating to turnover taxes, 
under which 'supply of goods' is to mean 
the transfer of the right to dispose of 
tangible property as owner, is to be inter­
preted as meaning that there is not a supply 
of fuel by the lessor of a vehicle to the lessee 
where the lessee fills up at filling stations 
the vehicle which is the subject-matter of a 
leasing contract, even if the vehicle is filled 
up in the name and at the expense of that 
lessor. 
(see para. 37, operative part) 
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