mizuumi1/LegalViz huggingface dataset:
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Proceedings brought by Oulun Sähkönmyynti Oy.
Request for a preliminary ruling from the Markkinaoikeus.
Reference for a preliminary ruling — Energy efficiency — Directive 2012/27/EU — Article 11(1) — Cost of access to metering and billing information — Right of final customers to receive all their bills and billing information relating to their energy consumption free of charge — Electricity network charges — Discount on electricity network charges granted by an electricity retail sales company to customers who have chosen electronic billing.
Case C-294/18. (2019)
Language: Finnish

Energiavirasto katsoi 20.6.2017 tekemässään päätöksessä tämän alennuksen tarkoittavan sitä, että asiakkaiden, jotka eivät ole valinneet e-laskua, on maksettava yhden euron suuruinen summa omista laskuistaan. Energiavirasto velvoitti näin ollen Oulun Sähkönmyynnin muuttamaan laskutuskäytäntöään ja varmistamaan asiakkaidensa oikeuden saada laskunsa maksutta. Se vaati samassa päätöksessä Oulun Sähkönmyyntiä palauttamaan 1.1.2016 lukien sen osan maksuista, joka oli peritty aiheettomasti niiltä asiakkailta, jotka eivät ole valinneet e-laskua.
Oulun Sähkönmyynti on valittanut tästä päätöksestä ennakkoratkaisua pyytäneeseen tuomioistuimeen eli markkinaoikeuteen (Suomi).

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Oulun Sähkönmyynti" [shape=doubleoctagon];
    "Energiavirasto" [shape=doubleoctagon];
    "20.6.2017 tekemässään päätöksessä 20/06/2017" [shape=trapezium];
    "The markkinaoikeus (markkinaoikeuteen (Suomi))"[shape=doubleoctagon];
    
    "20.6.2017 tekemässään päätöksessä 20/06/2017"->"Oulun Sähkönmyynti";
    "20.6.2017 tekemässään päätöksessä 20/06/2017"->"Se vaati samassa päätöksessä Oulun Sähkönmyyntiä palauttamaan 1.1.2016 lukien sen osan maksuista, joka oli peritty aiheettomasti niiltä asiakkailta, jotka eivät ole valinneet e-laskua."[dir=none];
    "20.6.2017 tekemässään päätöksessä 20/06/2017"->"Energiavirasto velvoitti näin ollen Oulun Sähkönmyynnin muuttamaan laskutuskäytäntöään ja varmistamaan asiakkaidensa oikeuden saada laskunsa maksutta."[dir=none];
    "Energiavirasto"->"20.6.2017 tekemässään päätöksessä 20/06/2017"[dir=none];
    "Oulun Sähkönmyynti"->"The markkinaoikeus (markkinaoikeuteen (Suomi))"[label="on valittanut tästä päätöksestä"];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
Proceedings brought by Oulun Sähkönmyynti Oy.
Request for a preliminary ruling from the Markkinaoikeus.
Reference for a preliminary ruling — Energy efficiency — Directive 2012/27/EU — Article 11(1) — Cost of access to metering and billing information — Right of final customers to receive all their bills and billing information relating to their energy consumption free of charge — Electricity network charges — Discount on electricity network charges granted by an electricity retail sales company to customers who have chosen electronic billing.
Case C-294/18. (2019)
Language: Swedish

Energimyndigheten fastställde genom beslut av den 20 juni 2017 att nämnda rabatt innebar att de kunder som inte hade valt e-faktura hade fått betala en euro för sina fakturor. Energimyndigheten ålade därför Oulun Sähkönmyynti att ändra sina faktureringsrutiner och se till att alla dess kunder fick sina fakturor utan kostnad. Energimyndigheten ålade vidare Oulun Sähkönmyynti genom samma beslut att återbetala den del av avgiften som från och med den 1 januari 2016 felaktigt hade tagits ut från de kunder som inte hade valt e-faktura.
Oulun Sähkönmyynti överklagade beslutet till Marknadsdomstolen (Finland), det vill säga den hänskjutande domstolen.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Oulun Sähkönmyynti" [shape=doubleoctagon];
    "Energimyndigheten" [shape=doubleoctagon];
    "beslutet 20/06/2017" [shape=trapezium];
    "The markkinaoikeus (Marknadsdomstolen (Finland))"[shape=doubleoctagon];
    
    "beslutet 20/06/2017"->"Oulun Sähkönmyynti";
    "beslutet 20/06/2017"->"Ålade vidare Oulun Sähkönmyynti genom samma beslut att återbetala den del av avgiften som från och med den 1 januari 2016 felaktigt hade tagits ut från de kunder som inte hade valt e-faktura."[dir=none];
    "beslutet 20/06/2017"->"Energimyndigheten ålade därför Oulun Sähkönmyynti att ändra sina faktureringsrutiner och se till att alla dess kunder fick sina fakturor utan kostnad."[dir=none];
    "Energimyndigheten"->"beslutet 20/06/2017"[dir=none];
    "Oulun Sähkönmyynti"->"The markkinaoikeus (Marknadsdomstolen (Finland))"[label="Oulun Sähkönmyynti överklagade beslutet"];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: English

In May 2008 Grup Servicii Petroliere sold three offshore jackup drilling rigs, operated in the Black Sea, to Maltese companies for a total amount of 96 million US dollars (USD) (around EUR 82 million). That company issued invoices for the supply of those rigs, applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code. The company continued to operate those rigs in the Black Sea during 2008 as a charterer.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "Maltese companies" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"Maltese companies" [label="Sold three offshore jackup drilling rigs for 96 million USD 2008/5"];
    "Grup Servicii Petroliere"->"Issued invoices for the supply of those rigs";
    "Issued invoices for the supply of those rigs"->"Maltese companies";
    "Issued invoices for the supply of those rigs"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Bulgarian

През май 2008 г. Grup Servicii petroliere продава на малтийски дружества три самоиздигащи се платформи за морско сондиране, експлоатирани в Черно море, на обща стойност 96 млн. щатски долара (USD) (около 82 млн. евро). За доставката на тези платформи посоченото дружество издава фактури, като прилага режима на освобождаване от ДДС, предвиден в член 148, буква в) от Директивата за ДДС и в член 143, параграф 1, буква h) от Данъчния кодекс. Дружеството продължава да експлоатира тези платформи в Черно море през 2008 г. като чартьор.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "малтийски дружества" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"малтийски дружества" [label="продава на малтийски дружества три самоиздигащи се платформи за морско сондиране на обща стойност 96 млн. щатски долара (USD) 2008/5"];
    "Grup Servicii Petroliere"->"За доставката на тези платформи посоченото дружество издава фактури";
    "За доставката на тези платформи посоченото дружество издава фактури"->"малтийски дружества";
    "За доставката на тези платформи посоченото дружество издава фактури"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Spanish

En el mes de mayo de 2008, Grup Servicii Petroliere vendió tres plataformas de perforación marina autoelevables, que operaban en el mar Negro, a sociedades maltesas, por un importe total de 96 millones de dólares de Estados Unidos (USD) (alrededor de 82 millones de euros). Para la entrega de esas plataformas, la referida sociedad emitió facturas, aplicando el régimen de exención del IVA previsto en el artículo 148, letra c), de la Directiva del IVA y en el artículo 143, apartado 1, letra h), del Código Tributario. Dicha sociedad continuó explotando esas plataformas en el mar Negro durante el año 2008, en calidad de fletador.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "sociedades maltesas" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"sociedades maltesas" [label="Vendió tres plataformas de perforación marina autoelevables, por un importe total de 96 millones de dólares de Estados Unidos (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Para la entrega de esas plataformas, la referida sociedad emitió facturas";
    "Para la entrega de esas plataformas, la referida sociedad emitió facturas"->"sociedades maltesas";
    "Para la entrega de esas plataformas, la referida sociedad emitió facturas"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Czech

V květnu roku 2008 prodala společnost Grup Servicii Petroliere tři samozdvižné těžební plošiny na volném moři, provozované v Černém moři, maltským společnostem za celkovou částku 96 milionů amerických dolarů (přibližně 82 milionů eur). Za dodání těchto plošin vystavila tato společnost faktury, přičemž uplatnila systém osvobození od DPH stanovený v čl. 148 písm. c) směrnice o DPH a čl. 143 odst. 1 písm. h) daňového zákoníku. Uvedená společnost pokračovala v provozování těchto plošin v Černém moři během roku 2008 jakožto nájemce.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "maltským společnostem" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"maltským společnostem" [label="V květnu roku 2008 prodala společnost Grup Servicii Petroliere tři samozdvižné těžební plošiny na volném moři za celkovou částku 96 milionů amerických dolarů 2008/5"];
    "Grup Servicii Petroliere"->"Za dodání těchto plošin vystavila tato společnost faktury";
    "Za dodání těchto plošin vystavila tato společnost faktury"->"maltským společnostem";
    "Za dodání těchto plošin vystavila tato společnost faktury"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Danish

I maj 2008 solgte Grup Servicii Petroliere tre offshore jackup-boreplatforme, der blev drevet i Sortehavet, til nogle maltesiske selskaber for et samlet beløb på 96 mio. USD (ca. 82 mio. EUR). Ved leveringen af disse platforme udstedte dette selskab fakturaer på grundlag af den ordning for momsfritagelse, som er fastsat i momsdirektivets artikel 148, litra c), og artikel 143, stk. 1, litra h), i lov om skatter og afgifter. Nævnte selskab fortsatte som befragter med at drive disse platforme i Sortehavet i løbet af 2008.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "maltesiske selskaber" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"maltesiske selskaber" [label="I maj 2008 solgte Grup Servicii Petroliere tre offshore jackup-boreplatforme for et samlet beløb på 96 mio. USD 2008/5"];
    "Grup Servicii Petroliere"->"Ved leveringen af disse platforme udstedte dette selskab fakturaer";
    "Ved leveringen af disse platforme udstedte dette selskab fakturaer"->"maltesiske selskaber";
    "Ved leveringen af disse platforme udstedte dette selskab fakturaer"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: German

Im Mai 2008 verkaufte Grup Servicii Petroliere drei selbsthebende Offshore-Bohreinheiten, die im Schwarzen Meer betrieben wurden, an maltesische Gesellschaften für einen Gesamtbetrag von 96 Mio. USD (ungefähr 82 Mio. Euro). Für die Lieferung dieser Plattformen stellte diese Gesellschaft Rechnungen aus, bei denen sie die in Art. 148 Buchst. c der Mehrwertsteuerrichtlinie und in Art. 143 Abs. 1 Buchst. h des Steuergesetzbuchs vorgesehene Mehrwertsteuerbefreiungsregelung anwandte. Die genannte Gesellschaft betrieb diese Plattformen im Schwarzen Meer während des Jahres 2008 als Charterer weiter.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "maltesische Gesellschaften" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"maltesische Gesellschaften" [label="Im Mai 2008 verkaufte Grup Servicii Petroliere drei selbsthebende Offshore-Bohreinheiten für einen Gesamtbetrag von 96 Mio. USD 2008/5"];
    "Grup Servicii Petroliere"->"Für die Lieferung dieser Plattformen stellte diese Gesellschaft Rechnungen aus";
    "Für die Lieferung dieser Plattformen stellte diese Gesellschaft Rechnungen aus"->"maltesische Gesellschaften";
    "Für die Lieferung dieser Plattformen stellte diese Gesellschaft Rechnungen aus"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Estonian

Mais 2008 müüs Grup Servicii Petroliere teatavatele Malta äriühingutele 96 miljoni USA dollari (USD) (ligikaudu 82 miljonit eurot) eest puurimise tarbeks kolm avamere-tõstukpuurplatvormi, mis olid kasutusel Mustal merel. Kõnealuse tarnega seoses väljastas see äriühing arved, milles kohaldas käibemaksudirektiivi artikli 148 punktis c ja maksuseadustiku artikli 143 lõike 1 punktis h sätestatud käibemaksuvabastuse korda. Nimetatud äriühing jätkas prahtijana nende platvormide käitamist Mustal merel 2008. aasta vältel.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "Malta äriühingutele" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"Malta äriühingutele" [label="Müüs Grup Servicii Petroliere teatavatele Malta äriühingutele 96 miljoni USA dollari (USD) eest puurimise tarbeks kolm avamere-tõstukpuurplatvormi 2008/5"];
    "Grup Servicii Petroliere"->"Väljastas arved nende platvormide tarnimise eest";
    "Väljastas arved nende platvormide tarnimise eest"->"Malta äriühingutele";
    "Väljastas arved nende platvormide tarnimise eest"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Greek

Τον Μάιο του 2008, η Grup Servicii Petroliere πώλησε τρεις αυτοανυψούμενες εξέδρες υποθαλάσσιας γεωτρήσεως, οι οποίες λειτουργούσαν στη Μαύρη Θάλασσα, σε μαλτέζικες εταιρίες έναντι του συνολικού ποσού των 96 εκατομμυρίων δολαρίων ΗΠΑ (USD) (περίπου 82 εκατομμύρια ευρώ). Για την παράδοση των ως άνω εξεδρών, η εταιρία αυτή εξέδωσε τιμολόγια, εφαρμόζοντας το προβλεπόμενο στο άρθρο 148, στοιχείο γʹ, της οδηγίας ΦΠΑ και στο άρθρο 143, παράγραφος 1, στοιχείο h, του φορολογικού κώδικα καθεστώς απαλλαγής από τον ΦΠΑ. Η εν λόγω εταιρία συνέχισε να εκμεταλλεύεται τις εξέδρες αυτές στη Μαύρη Θάλασσα, κατά τη διάρκεια του έτους 2008, ως ναυλώτρια.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "μαλτέζικες εταιρίες" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"μαλτέζικες εταιρίες" [label="πώλησε τρεις αυτοανυψούμενες εξέδρες υποθαλάσσιας γεωτρήσεως έναντι του συνολικού ποσού των 96 εκατομμυρίων δολαρίων ΗΠΑ (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Εξέδωσε τιμολόγια για την παράδοση των ως άνω εξεδρών";
    "Εξέδωσε τιμολόγια για την παράδοση των ως άνω εξεδρών"->"μαλτέζικες εταιρίες";
    "Εξέδωσε τιμολόγια για την παράδοση των ως άνω εξεδρών"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: French

Au mois de mai 2008, Grup Servicii Petroliere a vendu trois plateformes de forage en mer autoélévatrices, exploitées en mer Noire, à des sociétés maltaises, pour un montant total de 96 millions de dollars des États-Unis (USD) (environ 82 millions d’euros). Pour la livraison de ces plateformes, cette société a établi des factures, en appliquant le régime d’exonération de la TVA prévu à l’article 148, sous c), de la directive TVA et à l’article 143, paragraphe 1, sous h), du code des impôts. Ladite société a continué à exploiter ces plateformes en mer Noire au cours de l’année 2008, en qualité d’affréteur.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "sociétés maltaises" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"sociétés maltaises" [label="a vendu trois plateformes de forage en mer autoélévatrices pour un montant total de 96 millions de dollars des États-Unis (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Pour la livraison de ces plateformes, cette société a établi des factures";
    "Pour la livraison de ces plateformes, cette société a établi des factures"->"sociétés maltaises";
    "Pour la livraison de ces plateformes, cette société a établi des factures"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Croatian

U svibnju 2008. društvo Grup Servicii Petroliere prodalo je malteškim društvima tri odobalne samopodizne platforme za bušenje koje su smještene u Crnom moru za ukupni iznos od 96 milijuna američkih dolara (USD) (oko 82 milijuna eura). Prilikom isporuke tih platformi, to je društvo izdalo račune primijenivši sustav izuzeća od PDV‑a predviđen člankom 148. točkom (c) Direktive o PDV‑u i člankom 143. stavkom 1. točkom (h) Poreznog zakonika. Navedeno društvo nastavilo je koristiti te platforme u Crnom moru tijekom 2008. u svojstvu zakupnika.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "malteškim društvima" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"malteškim društvima" [label="Prodalo je malteškim društvima tri odobalne samopodizne platforme za bušenje za ukupni iznos od 96 milijuna američkih dolara (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Izdalo račune prilikom isporuke tih platformi";
    "Izdalo račune prilikom isporuke tih platformi"->"malteškim društvima";
    "Izdalo račune prilikom isporuke tih platformi"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Italian

Nel mese di maggio 2008, la Grup Servicii Petroliere ha venduto tre piattaforme di perforazione offshore autoelevatrici, operanti nel Mar Nero, ad alcune società maltesi, per un importo totale di 96 milioni di dollari statunitensi (USD) (circa 82 milioni di euro). Per la cessione di tali piattaforme, la detta società ha emesso fatture, applicando il regime di esenzione dell’IVA previsto all’articolo 148, lettera c), della direttiva IVA e all’articolo 143, paragrafo 1, lettera h) del Codice tributario. La suddetta società ha continuato a far uso di tali piattaforme nel Mar Nero nel corso dell’anno 2008, in qualità di locataria.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "società maltesi" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"società maltesi" [label="ha venduto tre piattaforme di perforazione offshore autoelevatrici, per un importo totale di 96 milioni di dollari statunitensi (USD) 2008/5"];
    "Grup Servicii Petroliere"->"ha emesso fatture, per la cessione di tali piattaforme";
    "ha emesso fatture, per la cessione di tali piattaforme"->"società maltesi";
    "ha emesso fatture, per la cessione di tali piattaforme"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Latvian

2008. gada maijā Grup Servicii Petroliere pārdeva Maltas uzņēmumiem trīs pašizceļošās piekrastes zonas urbšanas platformas, kuras darbojās Melnajā jūrā, par kopējo summu 96 miljoni USD (aptuveni 82 miljoni EUR). Par šo platformu piegādi šī sabiedrība izrakstīja rēķinus, piemērojot atbrīvojumu no PVN, kā paredzēts PVN direktīvas 148. panta c) punktā un Nodokļu kodeksa 143. panta 1. punkta h) apakšpunktā. Minētā sabiedrība 2008. gadā turpināja izmantot šīs platformas Melnajā jūrā kā fraktētāja.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "Maltas uzņēmumiem" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"Maltas uzņēmumiem" [label="Pārdeva trīs pašizceļošās piekrastes zonas urbšanas platformas par kopējo summu 96 miljoni USD 2008/5"];
    "Grup Servicii Petroliere"->"Par šo platformu piegādi šī sabiedrība izrakstīja rēķinus";
    "Par šo platformu piegādi šī sabiedrība izrakstīja rēķinus"->"Maltas uzņēmumiem";
    "Par šo platformu piegādi šī sabiedrība izrakstīja rēķinus"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Lithuanian

2008 m. gegužės mėn. Grup Servicii Petroliere pardavė tris Juodojoje jūroje eksploatuojamas keliamąsias gręžimo atviroje jūroje platformas Maltos bendrovėms už bendrą 96 milijonų JAV dolerių (USD) sumą (maždaug 82 milijonai eurų). Už minėtų platformų tiekimą ši bendrovė išrašė sąskaitas faktūras ir pritaikė atleidimo nuo PVM tvarką, numatytą PVM direktyvos 148 straipsnio c punkte ir Mokesčių kodekso 143 straipsnio 1 dalies h punkte. 2008 m. minėta bendrovė kaip frachtuotoja ir toliau eksploatavo šias platformas Juodojoje jūroje.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "Maltos bendrovėms" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"Maltos bendrovėms" [label="pardavė tris Juodojoje jūroje eksploatuojamas keliamąsias gręžimo atviroje jūroje platformas už bendrą 96 milijonų JAV dolerių (USD) sumą 2008/5"];
    "Grup Servicii Petroliere"->"Už minėtų platformų tiekimą ši bendrovė išrašė sąskaitas faktūras";
    "Už minėtų platformų tiekimą ši bendrovė išrašė sąskaitas faktūras"->"Maltos bendrovėms";
    "Už minėtų platformų tiekimą ši bendrovė išrašė sąskaitas faktūras"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Hungarian

A Grup Servicii Petroliere 2008 májusában máltai társaságok részére három olyan nyílt tengeri önemelő fúrótornyot értékesített, amelyeket a Fekete‑tengerben üzemeltetnek, összesen 96 millió amerikai dollárért (USD) (hozzávetőleg 82 millió euró). E fúrótornyok értékesítése vonatkozásában e társaság a számlákat a héairányelv 148. cikkének c) pontjában és az adójogi törvénykönyv 143. cikke (1) bekezdésének h) pontjában előírt adómentességi szabályozást alkalmazva állította ki. Az említett társaság a 2008‑as év során e platformokat bérlőként tovább használta a Fekete‑tengeren.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "máltai társaságok" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"máltai társaságok" [label="2008 májusában máltai társaságok részére három olyan nyílt tengeri önemelő fúrótornyot értékesített, összesen 96 millió amerikai dollárért (USD) 2008/5"];
    "Grup Servicii Petroliere"->"E fúrótornyok értékesítése vonatkozásában e társaság a számlákat állította ki.";
    "E fúrótornyok értékesítése vonatkozásában e társaság a számlákat állította ki."->"máltai társaságok";
    "E fúrótornyok értékesítése vonatkozásában e társaság a számlákat állította ki."->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Maltese

F’Mejju 2008, Grup Servicii Petroliere biegħet tliet pjattaformi għat-tħaffir offshore li kapaċi jerfgħu lilhom innifishom, li joperaw fil-Baħar l-Iswed, lil kumpanniji Maltin għal ammont totali ta’ 96 miljun dollaru tal-Istati Uniti (USD) (madwar EUR 82 miljun). Fir-rigward tal-kunsinna ta’ dawn il-pjattaformi, din il-kumpannija ħarġet fatturi fejn applikat l-iskema ta’ eżenzjoni mill-VAT prevista fl-Artikolu 148(ċ) tad-Direttiva dwar il-VAT u fl-Artikolu 143(1)(h) tal-Kodiċi tat-Taxxa. L-imsemmija kumpannija kompliet topera dawn il-pjattaformi fil-Baħar l-Iswed matul is-sena 2008 bħala nolleġġatur.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "kumpanniji Maltin" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"kumpanniji Maltin" [label="biegħet tliet pjattaformi għat-tħaffir offshore li kapaċi jerfgħu lilhom innifishom għal ammont totali ta’ 96 miljun dollaru tal-Istati Uniti (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Fir-rigward tal-kunsinna ta’ dawn il-pjattaformi, din il-kumpannija ħarġet fatturi";
    "Fir-rigward tal-kunsinna ta’ dawn il-pjattaformi, din il-kumpannija ħarġet fatturi"->"kumpanniji Maltin";
    "Fir-rigward tal-kunsinna ta’ dawn il-pjattaformi, din il-kumpannija ħarġet fatturi"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Dutch

In mei 2008 heeft Grup Servicii Petroliere drie in de Zwarte Zee geëxploiteerde opvijzelbare offshoreboorplatformen verkocht aan Maltese vennootschappen voor een totaalbedrag van 96 miljoen Amerikaanse dollar (USD) (ongeveer 82 miljoen EUR). Bij de opstelling van facturen voor de levering van deze platformen heeft deze vennootschap de vrijstellingsregeling inzake btw toegepast die is opgenomen in artikel 148, onder c), van de btw-richtlijn en artikel 143, lid 1, onder h), van het belastingwetboek. Deze vennootschap bleef gedurende 2008 deze platformen in de Zwarte Zee exploiteren als charteraar.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "Maltese vennootschappen" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"Maltese vennootschappen" [label="heeft Grup Servicii Petroliere drie in de Zwarte Zee geëxploiteerde opvijzelbare offshoreboorplatformen verkocht voor een totaalbedrag van 96 miljoen Amerikaanse dollar (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Bij de opstelling van facturen voor de levering van deze platformen";
    "Bij de opstelling van facturen voor de levering van deze platformen"->"Maltese vennootschappen";
    "Bij de opstelling van facturen voor de levering van deze platformen"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Polish

W maju 2008 r. Grup Servicii Petroliere sprzedała spółkom maltańskim trzy samopodnośne morskie platformy wiertnicze, używane na Morzu Czarnym, za łączną kwotę 96 mln dolarów amerykańskich (USD) (ok. 82 mln EUR). Na dostawę owych platform spółka ta wystawiła faktury, stosując zwolnienie z VAT przewidziane w art. 148 lit. c) dyrektywy VAT i w art. 143 ust. 1 lit. h) kodeksu podatkowego. Spółka ta w dalszym ciągu eksploatowała te platformy na Morzu Czarnym w 2008 r. jako czarterujący.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "spółkom maltańskim" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"spółkom maltańskim" [label="sprzedała spółkom maltańskim trzy samopodnośne morskie platformy wiertnicze za łączną kwotę 96 mln dolarów amerykańskich (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Na dostawę owych platform spółka ta wystawiła faktury";
    "Na dostawę owych platform spółka ta wystawiła faktury"->"spółkom maltańskim";
    "Na dostawę owych platform spółka ta wystawiła faktury"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Portuguese

Em maio de 2008, a Grup Servicii Petroliere vendeu três plataformas de perfuração no mar autoelevatórias, exploradas no mar Negro, a sociedades maltesas, pelo montante total de 96 milhões de dólares dos Estados‑Unidos (USD) (cerca de 82 milhões de euros). Essa sociedade passou faturas pela entrega dessas plataformas aplicando o regime de isenção de IVA previsto no artigo 148.o, alínea c), da Diretiva IVA e no artigo 143, n.o 1, alínea h), do Código Fiscal. Essa sociedade continuou a explorar essas plataformas no mar Negro ao longo de 2008, na qualidade de fretador.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "sociedades maltesas" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"sociedades maltesas" [label="Vendeu três plataformas de perfuração no mar autoelevatórias, pelo montante total de 96 milhões de dólares dos Estados‑Unidos (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Essa sociedade passou faturas pela entrega dessas plataformas";
    "Essa sociedade passou faturas pela entrega dessas plataformas"->"sociedades maltesas";
    "Essa sociedade passou faturas pela entrega dessas plataformas"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Romanian

În luna mai 2008, Grup Servicii Petroliere a vândut trei platforme de foraj marin autoridicătoare, exploatate în Marea Neagră, unor societăți malteze, pentru suma totală de 96 de milioane de dolari americani (USD) (aproximativ 82 de milioane de euro). Pentru livrarea acestor platforme, societatea respectivă a întocmit facturi, aplicând regimul de scutire de TVA prevăzut la articolul 148 litera (c) din Directiva TVA și la articolul 143 alineatul (1) litera h) din Codul fiscal. Societatea menționată a continuat să exploateze aceste platforme în Marea Neagră în cursul anului 2008 în calitate de chiriaș.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "societăți malteze" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"societăți malteze" [label="a vândut trei platforme de foraj marin autoridicătoare, pentru suma totală de 96 de milioane de dolari americani (USD) 2008/5"];
    "Grup Servicii Petroliere"->"a întocmit facturi, pentru livrarea acestor platforme";
    "a întocmit facturi, pentru livrarea acestor platforme"->"societăți malteze";
    "a întocmit facturi, pentru livrarea acestor platforme"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}
Judgment of the Court (Third Chamber) of 20 June 2019.
Grup Servicii Petroliere SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Bucureşti.
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.
Case C-291/18. (2019)
Language: Slovak

V máji 2008 Grup Servicii Petroliere dodala tri samozdvíhacie námorné vrtné plošiny prevádzkované v Čiernom mori maltským spoločnostiam za celkovú sumu 96 miliónov amerických dolárov (USD) (približne 82 miliónov eur). Pri dodaní týchto plošín táto spoločnosť vystavila faktúry, pričom uplatnila režim oslobodenia od DPH uvedený v článku 148 písm. c) smernice o DPH a článku 143 ods. 1 písm. h) daňového zákonníka. Uvedená spoločnosť pokračovala v prevádzkovaní týchto plošín v Čiernom mori počas roka 2008 v postavení nájomcu.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Grup Servicii Petroliere" [shape=doubleoctagon];
    "maltským spoločnostiam" [shape=doubleoctagon];
    "Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code" [shape=trapezium];
    
    "Grup Servicii Petroliere"->"maltským spoločnostiam" [label="Dodala tri samozdvíhacie námorné vrtné plošiny za celkovú sumu 96 miliónov amerických dolárov (USD) 2008/5"];
    "Grup Servicii Petroliere"->"Pri dodaní týchto plošín táto spoločnosť vystavila faktúry";
    "Pri dodaní týchto plošín táto spoločnosť vystavila faktúry"->"maltským spoločnostiam";
    "Pri dodaní týchto plošín táto spoločnosť vystavila faktúry"->"Applying the VAT exemption rules provided for in Article 148(c) of the VAT Directive and in Article 143(1)(h) of the Tax Code"[dir=none];
}