Court of Justice of the European Union · Judgment
C-33/16Proceedings brought by A Oy
- Decided
- 2017-05-04
- ECLI
- ECLI:EU:C:2017:339
- CELEX
- 62016CJ0033
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 148(d) — Exemption — Supply of services to meet the direct needs of vessels used for navigation on the high seas — Loading and unloading of cargo by a subcontractor on behalf of an intermediary.
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