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European Union
Staatssecretaris van Financiën v Velker International Oil Company Ltd NV (C-185/89)
Judgment
21

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

law://eu/cjeu/1989/c-185-89/para_21@2026-11-14

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Key facts

Court: Court of Justice · Fifth Chamber
Case: C-185/89 · ECLI:EU:C:1990:262
Decided: 26 Jun 1990
Procedure: Preliminary reference
Applicant: Staatssecretaris van Financiën
Defendant: Velker International Oil Company Ltd NV
Rapporteur: Grévisse
Advocate General: C. O. Lenz
Bench: 4 judges
M. Zuleeg, R. Joliét, J. C. Moitinho de Almeida, F. Grévisse
Language: Dutch
Official: CURIA · EUR-Lex 61989CJ0185

Topics

Value added tax

History · 1 version

26 Jun 1990Reading

Judgment of 26 Jun 1990

21With regard to Article 15(4), it should be noted that the operations of fuelling and provisioning vessels mentioned therein are exempted because they are equated with exports.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 8: Vion Livestock BV v Staatssecretaris van Economische Zaken (C-383/16); ‘L.Č.’ IK v Valsts ieņēmumu dienests (C-288/16); UAB "Fast Bunkering Klaipėda“" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-526/13)5 provisions; Westbahn Management GmbH v ÖBB-Infrastruktur AG (C-136/11)2 provisions; A Oy (C-33/11)2 provisions; État du Grand-Duché de Luxembourg and Administration de l’enregistrement et des domaines v Pierre Feltgen and Bacino Charter Company SA (C-116/10); The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise (C-409/04)2 provisions; Elmeka NE v Ypourgos Oikonomikon (C-181/04, C-182/04, C-183/04)2 provisions
Cites 2: Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën (348/87); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment