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Case C-526/13: Judgment of the Court (Fourth Chamber) of 3 September 2015 (request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės — Lithuania) — ‘Fast Bunkering Klaipėda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Taxation — Value Added Tax (VAT) — Directive 2006/112/EC — Article 148(a) — Supply of goods — Definition — Exemption — Supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas — Supplies to intermediaries acting in their own name)
ECLI:EU:UNKNOWN:62013CA0526
62013CA0526
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Official Journal of the European Union
C 354/5
(Case C-526/13) (<span class="super">1</span>)
((Reference for a preliminary ruling - Taxation - Value Added Tax (VAT) - Directive 2006/112/EC - Article 148(a) - Supply of goods - Definition - Exemption - Supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas - Supplies to intermediaries acting in their own name))
(2015/C 354/04)
Language of the case: Lithuanian
Referring court
Parties to the main proceedings
Applicant: UAB ‘Fast Bunkering Klaipėda’
Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Operative part of the judgment
Article 148(a) 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 exemption provided for in that provision is not, in principle, applicable to supplies of goods for the fuelling and provisioning to intermediaries acting in their own name, even if, at the date on which the supply is made the ultimate use of the goods is known and duly established and evidence confirming this is submitted to the tax authority in accordance with the national legislation. However, in circumstances such as those at issue in the main proceedings, that exemption may apply if the transfer to those intermediaries of the ownership in the goods concerned under the procedures laid down by the applicable national law took place at the earliest at the same time when the operators of vessels used for navigation on the high seas were actually entitled to dispose of those goods as if they were the owners, a matter which is for the national court to ascertain.
(<span class="super">1</span>) OJ C 359, 7.12.2013.