• Type: Publication series
  • Date: 7/25/2012

Important ECJ Decisions in relation to VAT and customs 

Case C-33/11 A Oy In this Case, the European Court of Justice (“ECJ”) concluded that VAT exemption is applicable for supplies of aircraft to an economic operator which is not itself an “airline operating for reward chiefly on international routes,” but which acquires that aircraft for the purposes of allowing it to be used by an “airline operating for reward chiefly on international routes”.
© 2012 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
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