Judgment_paragraph 30 · „Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-151/16)

30Consequently, navigation operations which are not directly used for the supply of a service for consideration cannot be assimilated to the use of a boat for commercial purposes, within the meaning and for the purposes of the application of that provision, and, accordingly, do not fall within the scope of that exemption (see, by analogy, judgment of 1 December 2011, Systeme Helmholz, C‑79/10, EU:C:2011:797, paragraph 27).