Court of Justice of the European Communities (Sixth Chamber).

C N Kakouris, President of the Chamber, G Hirsch, G F Mancini, F A Schockweiler and P J G Kapteyn JJ, G Cosmas, Advocate General.

Judgment delivered 2 May 1996.

Value added tax – Restaurant transactions on board ship – Place of taxable transactions – Whether restaurant transactions constituted supplies of goods or supplies of services – Council Directive 77/388 of 17 May 1977, art. 6(1) and 9 (OJ 1977 L145/1).

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