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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)
ECLI:EU:UNKNOWN:62018CA0291
62018CA0291
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Official Journal of the European Union
C 270/12
(Case C-291/18) (<span class="super note-tag">1</span>)
(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
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.
(<span class="note">1</span>) OJ C 259, 23.7.2018.
Language of the case: Romanian
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