Court of Justice 6 February 2003, C-185/01 (Auto Lease Holland BV v Bundesamt für Finanzen.)

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The core legal dispute in Case C-185/01 Auto Lease Holland BV v Bundesamt für Finanzen revolves around whether the lessor of a vehicle can be considered to supply fuel to the lessee when the lessee refills the vehicle at filling stations in the name and at the expense of the lessor. The Court ruled that under Article 5(1) of the Sixth Directive 77/388, such a scenario does not constitute a supply of fuel by the lessor to the lessee. Consequently, the lessor is not entitled to a refund of VAT paid on the fuel supplied in this manner.AI

European Union · · · Cited by 368 · 06-02-2003

Parties Grounds Decision on costs Operative part Parties In Case C-185/01, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Auto Lease Holland BV and Bundesamt für Finanzen, on the interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the

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