Elmeka NE v Ipourgos Ikonomikon (Joined Cases C-181/04 to C-183/04).  BVC 139
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).