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What is the definition of transportation in the context of navigation? Is there any case law on this?

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Published on LexisPSL on 21/09/2018

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  • What is the definition of transportation in the context of navigation? Is there any case law on this?

What is the definition of transportation in the context of navigation? Is there any case law on this?

Hamann v Finanzamt Hamburg-Eimsbuttel discusses what is meant by transport in the context of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes—Common system of value added tax: uniform basis of assessment (the Sixth Directive). The Court of Justice adopts a broad interpretation of the term ‘form of transport’ finding that ocean-going sailing yachts that are used by their hirers for the practice of the sport of sailing are 'forms of transport' within the meaning of Art 9(2)(d) of the Sixth Council Directive 77/388/EEC

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