CELEX: C2006/131/51
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-97/06: Reference for a preliminary ruling from the Tribunal Superior de Justicia de Madrid lodged on  20 February 2006  — Navicon SA v Administración del Estado

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/28
            
         Reference for a preliminary ruling from the Tribunal Superior de Justicia de Madrid lodged on 20 February 2006 — Navicon SA v Administración del Estado
   (Case C-97/06)
   (2006/C 131/51)
   Language of the case: Spanish
   Referring court
   Tribunal Superior de Justicia de Madrid
   Parties to the main proceedings
   
      Applicant: Navicon SA
   
      Defendant: Administración del Estado
   Questions referred
   
               1.
            
            
               Is the term ‘chartering’ in the exemption provided for in Article 15(5) of the Sixth Directive (1) to be interpreted as including only chartering of the entire capacity of the vessel (full chartering) or as including chartering relating to a part or percentage of the vessel's capacity (partial chartering)?
            
         
               2.
            
            
               Does the Sixth Directive preclude a national law which allows exemption only for full chartering?
            
         
      (1)  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 (OJ 1977 L 145, p. 1).