Source: All England Reporter
Publisher Citation: [2006] All ER (D) 24 (Sep)
Court: Court of Justice of the European Communities (Third Chamber)
Judge:

Judges Rosas (President of Chamber), Malenovsky, von Bahr, Borg Barthet (Rapporteur) and Lohmus

Judgment Dates: 7 September 2006

Catchwords

European Community - Value added tax - Supply of services - Place of supply - Fishing permits - Whether transfer of fishing permits a supply of services connected with immoveable property - Council Directive (EEC) 77/388, art 9(2)(a).

The Case

The transmission of the right to fish by means of a transfer of fishing permits for valuable consideration constituted a supply of services connected with immoveable property within the meaning of art9(2)(a) of the Sixth Council Directive (EEC) 77-388.

Practice Areas

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