European Court of Justice (Third Chamber).

A Rosas, President of the Chamber, J Malenovský, S von Bahr, A Borg Barthet (Rapporteur) and U Lõhmus, JJ, E Sharpston, Advocate General.

Judgment delivered 7 September 2006.

Value added tax – Place of supply – Supply of services connected with immovable property – Transmission of fishing rights over particular part of stretch of water – Council Directive 77/388, art. 9(2)(a).

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