Article 148 Directive 2006/112/EC

Exemptions related to international transport

Title IX · Exemptions › Chapter 7 · Exemptions related to international transport

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Text of Article 148

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 148: 11 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 148 of Directive 2006/112/EC, most recent first.

1. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
2. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
3. C-77/19 Kaplan International Colleges UK Opinion · 23 April 2020 · United Kingdom · cites Article 148(e)
4. C-291/18 Grup Servicii Petroliere Judgment · 20 June 2019 · Romania · cites Article 148(a), (c)
5. C-42/18 Cardpoint Opinion · 2 May 2019 · Germany
6. C-33/16 A Judgment · 4 May 2017 · Finland · cites Article 148(a), (c), (d)
7. C-605/15 Aviva Opinion · 1 March 2017 · Poland · cites Article 148(e)
8. C-550/14 Envirotec Denmark Opinion · 17 December 2015 · Denmark · cites Article 148(b)
9. C-526/13 Fast Bunkering Klaipėda Judgment · 3 September 2015 · Lithuania · cites Article 148(a), (c), (d), (e), (f), (g)
10. C-197/12 Commission v France Judgment · 21 March 2013 · France
11. C-95/07 Ecotrade Opinion · 13 March 2008 · Italy · cites Article 148(a), (c)

VAT Committee guidelines on Article 148: 22

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.

• Meeting 109 · 1 December 2017 · document 6.1. Article 148(a) – CJEU case C-526/13 Fast Bunkering Klaipėda – follow-up
• Meeting 103 · 20 April 2015 · document 2.2. Article 148(a) – vessels used for navigation on the high seas – carrying passengers for reward or used for the purpose of commercial, industrial and fishing activities – concept of ‘high seas’ – scope of and conditions for exemption
• Meeting 103 · 20 April 2015 · document 2.2. Article 148(c) – vessels used for navigation on the high seas – carrying passengers for reward or used for the purpose of commercial, industrial and fishing activities – concept of ‘high seas’ – scope of and conditions for exemption
• Meeting 103 · 20 April 2015 · document 2.2. Article 148(d) – vessels used for navigation on the high seas – carrying passengers for reward or used for the purpose of commercial, industrial and fishing activities – concept of ‘high seas’ – scope of and conditions for exemption
• Meeting 100 · 2014-02-24-25 · document 4.6 Article 148(a) – vessels – scope of exemption – follow- up to ruling in case C-33/11 A Oy
• Meeting 100 · 2014-02-24-25 · document 4.6 Article 148(c) – vessels – scope of exemption – follow- up to ruling in case C-33/11 A Oy
• Meeting 098 · 18 March 2013 · document 5.9 Article 148(e) – aircraft – scope of exemption – impact of ruling in case C-33/11 A Oy
• Meeting 098 · 18 March 2013 · document 5.9 Article 148(f) – aircraft – scope of exemption – impact of ruling in case C-33/11 A Oy
• Meeting 096 · 26 March 2012 · document 5.4 Article 148(c) – changes to the rules governing the place of supply of services – supply of services to meet the direct needs of vessels, aircraft and their cargoes – assessment of conditions for exemption to apply
• Meeting 096 · 26 March 2012 · document 5.4 Article 148(d) – changes to the rules governing the place of supply of services – supply of services to meet the direct needs of vessels, aircraft and their cargoes – assessment of conditions for exemption to apply
• Meeting 096 · 26 March 2012 · document 5.4 Article 148(f) – changes to the rules governing the place of supply of services – supply of services to meet the direct needs of vessels, aircraft and their cargoes – assessment of conditions for exemption to apply
• Meeting 096 · 26 March 2012 · document 5.4 Article 148(g) – changes to the rules governing the place of supply of services – supply of services to meet the direct needs of vessels, aircraft and their cargoes – assessment of conditions for exemption to apply
• Meeting 093 · 1 July 2011 · document 5.7 Article 148(c) – scope of exemptions related to international transport – repair on vessels performed by sub-contractors
• Meeting 064 · 20 March 2002 · document 4.5 Article 15(9)* – public bodies – status of Eurocontrol – control and support services to air navigation – services in approach and take-off zone – services in upper and lower space
• Meeting 031 · 1992-01-27-28 · document I.2. Article 15(8)* – scope of exemption – insurance brokers and agents – physical management of claims – marine insurance – overall group life assurance policy – take- over of other company's portfolio
• Meeting 030 · 1991-05-13-14 · document II. Article 15(9)* – public bodies – status of Eurocontrol – control and support services to air navigation – services in approach and take-off zone – services in upper and lower space
• Meeting 022 · 1987-03-19-20 · document e) Article 15(8)* – exemption – telecommunications services – supplied to sea-going vessels – supplied between public companies in different Member States – supplied on board vessels sailing in international waters
• Meeting 022 · 1987-03-19-20 · document f) Article 15(9)* – public bodies – status of Eurocontrol – control and support services to air navigation – services in approach and take-off zone – services in upper and lower space
• Meeting 006 · 1980-01-09-10 · document I.B. Article 15(4)* – exemption – supply and importation of vessels – acquired for breaking up
• Meeting 006 · 1980-01-09-10 · document I.B. Article 15(5)* – exemption – supply and importation of vessels – acquired for breaking up
• Meeting 005 · 1979-06-14-15 · document II.5. Article 15(4)* – exemption – supply and importation of vessels – acquired for breaking up
• Meeting 005 · 1979-06-14-15 · document II.5. Article 15(5)* – exemption – supply and importation of vessels – acquired for breaking up

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