Judgment_paragraph 24 · Staatssecretaris van Financiën v Velker International Oil Company Ltd NV (C-185/89)

24That argument cannot be accepted. The extension of the exemption to stages prior to the final supply of the goods to the vessel operator would require Member States to set up systems of supervision and control in order to satisfy themselves as to the ultimate use of the goods supplied free of tax. Far from bringing about administrative simplification, such systems would amount to constraints on the Member States and the traders concerned which it would be impossible to reconcile with the ‘correct and straightforward application of such exemptions’ prescribed in the first paragraph of Article 15 of the Sixth Directive.

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

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