Opinion of the Advocate General — ECLI:EU:C:2004:186
Date: 2004-03-25
Language of the case: Danish
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Denmark

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions laid down by the Sixth Directive – Exemption for certain transactions relating to aircraft used by airlines operating for reward chiefly on international routes – Scope – Transactions relating to aircraft operating domestic routes – Included – Concept of airlines operating chiefly on international routes – Assessment by the national courts (Council Directive 77/388, Art. 15(6), (7) and (9)) The provisions of Article 15(6), (7) and (9) of Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes regarding the exemption from value added tax for certain transactions relating to aircraft used by airlines operating for reward chiefly on international routes must be interpreted as meaning that the supplies of goods and services referred to in those provisions to aircraft which operate on domestic routes but are used by those airlines are exempt from value added tax. As regards the question whether an airline operates chiefly on international routes within the meaning of Article 15(6) that concept must be considered, in any event, as including a company whose operations on non-international routes are found to be considerably less extensive than its international activities. In that respect, it is for the national courts to assess the extent of the international business and the extent of the non-international business of that company. In doing so, they may take account of all information which indicates the relative importance of the type of operations concerned, in particular turnover. (see paras 30, 39-40, operative part 1-2)