CELEX: 62010CA0116
Language: en
Date: 2010-12-22 00:00:00
Title: Case C-116/10: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg (Luxembourg)) — État du Grand-Duché de Luxembourg, Administration de l’enregistrement et des domaines v Pierre Feltgen (in his capacity as administrator in the bankruptcy of Bacino Charter Company SA), Bacino Charter Company SA (Sixth VAT Directive — Exemptions — Article 15(4)(a) and 15(5) — Exemption for the hiring of sea-going vessels — Scope)

26.2.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 63/11
            
         Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg (Luxembourg)) — État du Grand-Duché de Luxembourg, Administration de l’enregistrement et des domaines v Pierre Feltgen (in his capacity as administrator in the bankruptcy of Bacino Charter Company SA), Bacino Charter Company SA
   (Case C-116/10) (1)
   
   (Sixth VAT Directive - Exemptions - Article 15(4)(a) and 15(5) - Exemption for the hiring of sea-going vessels - Scope)
   2011/C 63/20
   Language of the case: French
   
      Referring court
   
   Cour de cassation du Grand-Duché de Luxembourg
   
      Parties to the main proceedings
   
   
      Appellants: État du Grand-Duché de Luxembourg, Administration de l’enregistrement et des domaines
   
      Respondents: Pierre Feltgen (in his capacity as administrator in the bankruptcy of Bacino Charter Company SA), Bacino Charter Company SA
   
      Re:
   
   Reference for a preliminary ruling — Cour de cassation du Grand-Duché de Luxembourg — Interpretation of Article 15(4)(a) and 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 (OJ 1977 L 145, p. 1) — Exemption for hire operations of sea-going vessels — Exemption subject to the condition that such vessels be assigned to navigation on the high seas and provide transport of travellers or the pursuit of commercial, industrial or fishing activities, for reward
   
      Operative part of the judgment
   
   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 91/680/EEC of 16 December 1991, must be interpreted as meaning that the exemption from value added tax provided for by that provision does not apply to services consisting of making a vessel available, for reward, with a crew, to natural persons for purposes of leisure travel on the high seas.
   
      (1)  OJ C 113, 1.5.2010.