European Court of Justice (Second Chamber).

CWA Timmermans, President of the Chamber, J Makarczyk, R Silva de Lapuerta, P Kūris and G Arestis (Rapporteur), JJ, C Stix-Hackl, Advocate General.

Judgment delivered 14 September 2006.

Value added tax – Exemptions – Scope of exemption for chartering of sea-going vessels – Vessels used on high seas for carriage of passengers for reward – Vessels used for purpose of commercial, industrial or fishing activity – Council Directive 77/388, art. 15(4)(a), (5), (8).

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