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The taxpayer a Swedish resident wanted to buy a sailing boat in the UK for private use. He planned to sail in the UK for three to five months and for more than 100 hours before sailing it to Sweden.
He applied to the Swedish tax authority as to whether the purchase of the boat would be subject to VAT in Sweden. His view was that as the boat was being bought in the UK it was a taxable supply there.
The tax authority disagreed saying it would be an intra-Community acquisition of a new means of transport taxable in Sweden.
The matter was referred to the European Court of Justice by the Regeringrätten (the Supreme Administrative Court).
The court ruled that a transaction could not be classified as an intra-community supply or acquisition on the basis of how long it would...
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