In two separate but substantively related appeal proceedings for preliminary legal protection, the Supreme Tax Court held that customs authorities are not permitted to confiscate and to utilize the oil tanker “Eventin” for the time being in light of the European Union (EU) sanctions against Russia. The court sees “reasonable doubts“ as to the legitimacy of the proposed measures. It is not clear whether, despite EU sanctions, the ship and its cargo are allowed to enter and leave EU territory due to an exception applicable for emergencies.
An advocate general has suggested the ECJ hold that fuel oil for high seas shipping be billed free of VAT even if the invoice is addressed to a broker, rather than to the shipping line.
The ECJ has held that the definition of the “standard” fuel tank of a motor vehicle can include tanks for fuel used to operate the vehicle systems but fitted by a person other than the vehicle manufacturer.
