European Court of Justice (Eighth Chamber).

A Prechal (Rapporteur), President of the Chamber, K Schiemann and L Bay Larsen JJ, P Mengozzi, Advocate General.

Judgment delivered 26 April 2012.

Value added tax – Exemption – Transactions treated as exports – Supplies in UK for armed forces of another NATO state – UK yard dismantling obsolete US Navy ships – VAT exemption available only where supplies to NATO forces taking part in common defence effort and stationed in or visiting member state concerned – Council Directive 2006/112, art. 151(1)(c).

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