Luxembourg, 13/04/2007 (Agence Europe) - In his conclusions on case C-97/06, delivered on 29 March, the advocate general says that the Spanish legislation which imposes value added tax to the partial chartering of sea-going vessels is incompatible with Community law. Article 15 of the Council's sixth directive 77/388/EEC exempts the charter of certain categories of ship from VAT, but without making any distinction on the various types of charter. Advocate General M. J.Mazák says that this...