Court of Justice of the European Union · Judgment
C-114/05Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd
- Decided
- 2006-03-09
- ECLI
- ECLI:EU:C:2006:169
- CELEX
- 62005CJ0114
- Finality
- Final, the decision cannot be appealed
The court's own keywords
VAT - Place of taxable transactions - Fiscal connection - Services provided in connection with boat shows.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act