I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2010/C 113/52
Language of the case: French
Applicants: Etat du Grand-Duché de Luxembourg, Administration de l’Enregistrement et des Domaines
Defendants: Me Pierre Feltgen (Administrator in the bankruptcy of the limited liability company Bacino Charter Company S.A.), Bacino Charter Company S.A.
May services provided by the owner of a vessel who, for reward, with a crew, makes it available for natural persons for the purpose of leisure travel on the high seas by those clients, be exempted under Article 15(5) of Sixth Council Directive 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, where those services are considered to be both vessel hire services and transport services?
Language of the case: French.
* * *
(1) OJ 1977, L 145, p. 1.