CELEX: 62016CN0033
Language: en
Date: 2016-01-20 00:00:00
Title: Case C-33/16: Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 20 January 2016 — A Oy

29.3.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 111/13
            
         Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 20 January 2016 — A Oy
   (Case C-33/16)
   (2016/C 111/16)
   Language of the case: Finnish
   
      Referring court
   
   Korkein hallinto-oikeus
   
      Parties to the main proceedings
   
   
      Applicant: A Oy
   
      Other party: Veronsaajien oikeudenvalvontayksikkö
   
      Questions referred
   
   
               1.
            
            
               Is Article 148(d) of Council Directive 2006/112/EC (1) to be interpreted as meaning the loading and unloading of cargo onto and off a vessel are supplies of services made to meet the direct needs of the cargo of vessels for the purposes of Article 148(a)?
            
         
               2.
            
            
               Given the findings of the Court of Justice in paragraph 24 of the judgment in Joined Cases C-181/04 to C-183/04 Elmeka, according to which the exemption provided for in those rules could not be extended to services supplied at an earlier stage in the commercial chain, is Article 148(d) of Directive 2006/112/EC to be interpreted as meaning that applies also to the services at issue in the case in main proceedings in which the service supplied by A Oy’s subcontractor in the first phase of operations concerns a service which has a direct physical relationship to the cargo, which A Oy invoices to the forwarding or transport company?
            
         
               3.
            
            
               In light of the findings of the Court of Justice in paragraph 24 of the judgment in Elmeka, according to which the exemption provided for by the rules in question apply only to services which are supplied to the ship owner, is Article 148(d) of VAT Directive 2006/112/EC to be interpreted as meaning that that exemption cannot apply if the service is supplied to the cargo owner such as the exporter or importer of the cargo concerned?
            
         
      (1)  OJ 2006 L 347, p. 1.