Court of Justice 26 April 2012, C‑33/11 (A Oy.)

OPINION OF ADVOCATE GENERAL CRUZ VILLALÓN delivered on 26 April 2012 ( 1 ) Case C-33/11 A Oy (Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland)) ‛Sixth VAT Directive — Exemption under Article 15(6) — Concept of aircraft used by airlines operating for reward chiefly on international routes — Supply of an aircraft to an operator which does not itself operate chiefly on