CELEX: C2007/315/19
Language: en
Date: 2007-12-22 00:00:00
Title: 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)

22.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/12
            
         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)
   
   (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)
   (2007/C 315/19)
   Language of the case: Spanish
   Referring court
   Tribunal Superior de Justicia de Madrid
   Parties to the main proceedings
   
      Appellant: Navicon SA
   
      Respondent: Administración del Estado
   Re:
   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 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 the chartering 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 precludes national legislation, such as that at issue in the main 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.
            
         
      (1)  OJ C 131, 3.6.2006.