On 16 September 2004, the European Court of Justice (ECJ) delivered its judgment in Cimber Air. Comparison of the VAT treatment of aircraft under Dutch law with the principles laid down by the ECJ reveals that, for the time being, taxable persons are able to achieve considerable VAT advantages or at least avoid cash flow disadvantages. In this article, the author briefly discusses several aspects of the judgment and the VAT treatment of aircraft under Dutch law.