Köhler v Finanzamt Düsseldorf-Nord (Case C-58/04).  BVC 741
European Court of Justice (First Chamber).
P Jann, President of the Chamber, N Colneric, K Schiemann (Rapporteur), E Juhász and E Levits, JJ, M Poiares Maduro, Advocate General.
Judgment delivered 15 September 2005.
Value added tax – Place of taxable transactions – Supplies effected on board cruise ships – Transport effected within the Community – Exclusion of tax where stop made in a third territory – Scope of exclusion – Meaning of ‘stop in a third territory’ – Council Directive 77/388, art. 8(1)(c).