A Focus On The Bacino

Every once in a while a judgment is handed down by the ECJ which, by reason of the ripples it causes in a particular sector of the industry it touches upon, comes to be referred to simply by one word - one such case is that which has come to be referred to as the "BACINO".

The full name of the case is "Etat du Grand-Duche de Luxembourg, Administration de l'enregistrement et des demains v. Pierre Feltgen, Bacino Charter Company SA (C-116/10)" 22^nd December 2010 and consisted of a reference for a preliminary ruling made by the Luxembourg Cour de Cassation to the ECJ concerning the interpretation of Article 15(5) of the Sixth Council Directive 77/338/EEC – which was in fact overtaken by Article 148 of Council Directive 2006/112/EC as amended although the content of the article in question has remained unchanged.