||All England Reporter
|| All ER (D) 24 (Sep)
||Court of Justice of the European Communities (Third Chamber)
Judges Rosas (President of Chamber), Malenovsky, von Bahr, Borg Barthet (Rapporteur) and Lohmus
||7 September 2006
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 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.
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