Case C-97/06: Judgment of the Court (Fourth Chamber) of 18 October 2007 (reference for a preliminary ruling from the Tribunal Superior de Justicia de Madrid — Spain) — Navicon SA v Administración del Estado (Sixth VAT Directive — Exemptions — Article 15(5) — The concept of chartering sea-going vessels — Compatibility of a national law allowing the exemption for full chartering only)
Date: 2007-12-22
Institutions: Court of Justice
Subjects: VAT, chartering, interpretation of the law, tax exemption, tax harmonisation, vessel

C 315/12

EN

Official Journal of the European Union

22.12.2007

Operative part of the judgment

Articles 17 EC and 18 EC preclude, in circumstances such as those in
the cases before the referring court, a condition in accordance with
which, in order to obtain an education or training grant for studies in
a Member State other than that of which the students applying for
such assistance are nationals, those studies must be a continuation of
education or training pursued for at least one year in the Member
State of origin of those students.

(1) OJ C 121, 20.5.2006.

Judgment of the Court (Fourth Chamber) of 18 October
2007 (reference for a preliminary ruling from the Tribunal
Superior de Justicia de Madrid — Spain) — Navicon SA v
Administración del Estado

(Case C-97/06) (1)

tering of sea-going vessels — Inclusion or non-inclusion of
partial chartering — Compatibility with the directive of a
national law allowing exemption only for full chartering

Operative part of the judgment

1. Article 15(5) of Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member States
relating to turnover taxes — Common system of value added tax:
uniform basis of assessment, as amended by Council Directive
92/111/EEC of 14 December 1992, must be interpreted as
covering both full chartering and partial chartering of vessels used
for navigation on the high seas. Consequently,
that provision
legislation, such as that at issue in the main
precludes national
proceedings, which grants the benefit of the exemption from value
added tax only in the case of full chartering of such vessels.

2. It is for the referring court to determine whether the contract in
issue in the main proceedings satisfies the conditions of a chartering
contract within the meaning of Article 15(5) of Sixth Directive
77/388, as amended by Directive 92/111.

(Sixth VAT Directive — Exemptions — Article 15(5) — The
concept of ‘chartering sea-going vessels’ — Compatibility of a
national law allowing the exemption for full chartering only)

(1) OJ C 131, 3.6.2006.

(2007/C 315/19)

Language of the case: Spanish

Judgment of the Court (Second Chamber) of 8 November
2007 (reference for
a preliminary ruling from the
Landgericht Hamburg (Germany)) — Ludwigs-Apotheke
Pharma
München

Internationale Apotheke

Juers

v

Referring court

Tribunal Superior de Justicia de Madrid

Parties to the main proceedings

Appellant: Navicon SA

Respondent: Administración del Estado

Re:

Import-Export GmbH

(Case C-143/06) (1)

(Free movement of goods — Articles 28 EC and 30 EC —
Articles 11 and 13 of the EEA Agreement — Imported medic-
inal products not authorised in the importing State — Prohi-
bition of advertising — Directive 2001/83/EC)

(2007/C 315/20)

Language of the case: German

Reference for a preliminary ruling — Tribunal Superior de
Justicia de Madrid — Interpretation of Article 15(5) of Sixth
Council Directive 77/388/EEC of 17 May 1977 on the harmoni-
sation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
assessment (OJ 1977 L 145, p. 1) — Exemption for the char-

Referring court

Landgericht Hamburg