Judgment_paragraph 29 · „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-151/16)

29It is apparent from the expression ‘other than for the carriage of passengers or goods or for the supply of services for consideration’, used in Article 14(1)(c), second paragraph, of Directive 2003/96, that the ‘navigation’ covered by the exemption laid down in Article 14(1)(c) relates to uses where a boat is used directly for the supply of services for consideration (see, by analogy, judgment of 1 December 2011, Systeme Helmholz, C‑79/10, EU:C:2011:797, paragraph 21).