CELEX: 62018CA0291
Language: en
Date: 2019-06-20 00:00:00
Title: Case C-291/18: Judgment of the Court (Third Chamber) of 20 June 2019 (request for a preliminary ruling from the Curtea de Apel București — Romania) — Grup Servicii Petroliere SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 148(a) and (c) — Exemptions related to international transport — Supply of offshore jackup drilling rigs — Concept of ‘vessels used for navigation on the high seas’ — Scope)

12.8.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 270/12
            
         
      Judgment of the Court (Third Chamber) of 20 June 2019 (request for a preliminary ruling from the Curtea de Apel București — Romania) — Grup Servicii Petroliere SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili
      (Case C-291/18) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 148(a) and (c) - Exemptions related to international transport - Supply of offshore jackup drilling rigs - Concept of ‘vessels used for navigation on the high seas’ - Scope)
      (2019/C 270/13)
      Language of the case: Romanian
      
         Referring court
      
      Curtea de Apel București
      
         Parties to the main proceedings
      
      
         Applicant: Grup Servicii Petroliere SA
      
         Defendants: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili
      
         Operative part of the judgment
      
      Article 148(a) and (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the expression ‘vessels used for navigation on the high seas’ contained in that provision does not apply to the supply of floating structures, such as the offshore jackup drilling rigs of the type at issue in the main proceedings, which are used predominantly in a stationary position to exploit hydrocarbon deposits at sea.
      
         (1)  OJ C 259, 23.7.2018.