Court of Justice of the European Union · Judgment
C-166/05Heger Rudi GmbH v Finanzamt Graz-Stadt
- Decided
- 2006-09-07
- ECLI
- ECLI:EU:C:2006:533
- CELEX
- 62005CJ0166
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive - Place of supply for tax purposes - Article 9 - Supply of services connected with immovable property - Transmission of the fishing rights over a particular part of a stretch of water.
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