Staatssecretaris van Financiën v Velker International Oil Company Ltd NV (C-185/89)

Judgment of 26 Jun 1990

law://eu/cjeu/1989/c-185-89/para_19@2026-11-13

19The provisions in the directive which grant exemption from tax must be interpreted strictly since they constitute exceptions to the general principle that turnover tax is levied on all goods or services supplied for consideration by a taxable person.