European Court of Justice (Fourth Chamber).

K Lenaerts, President of the Chamber, G Arestis (Rapporteur), R Silva de Lapuerta, J Malenovský, T von Danwitz, JJ, J Mazák, Advocate General.

Judgement delivered 18 October 2007.

Value added tax – Exemptions – Exemption for chartering of sea-going vessels – Compatibility of national law allowing exemption for full chartering only – Council Directive 77/388, art. 15(5).

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