'Vakaru Baltijos laivu statykla' UAB v Valstybine mokesciu inspekcija prie Lietuvos Respublikos finansu ministerijos

European Union – Taxation. The exemption laid down in art 14(1)(c) of Council Directive (EC) 2003/96 applied to fuel used to sail a ship, without cargo, from a port of a member state to a port of another member state in order to take on cargo to be transported to a port of a third member state. The Court of Justice of the European Union so ruled, among other things, in proceedings between the taxpayer company and the Lithuanian State Tax Inspectorate, concerning a decision by the latter refusing the reimbursement of excise duty.

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