Court of Justice 25 March 2004, C-382/02 (Cimber Air A/S v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Airlines which operate international passenger services usually also operate on their domestic markets. The Vestre Landsret (Western Regional Court), (2) Denmark, is not sure that, in such cases, the services provided to aircraft used on a country’s domestic routes should be exempt from value added tax (hereinafter ‘VAT’). 2.