The Resource Provisioning of sea-going vessels under Netherlands VAT law

Provisioning of sea-going vessels under Netherlands VAT law

Label
Provisioning of sea-going vessels under Netherlands VAT law
Title
Provisioning of sea-going vessels under Netherlands VAT law
Creator
Subject
Language
eng
Summary
Under EU VAT law, special concessions apply to the provisioning and fuelling of commercial sea-going vessels. In this article, the author discusses to what extent those concessions deviate from similar concessions for international airlines, the Commission's attempt to harmonize the VAT procedure for stores for vessels, aircraft and trains operating on international routes, and the remarkable way in which the Netherlands has transposed the concessions into national law
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 25 (2014),
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT system
  • shipping
  • services
Label
Provisioning of sea-going vessels under Netherlands VAT law
Instantiates
Publication
Label
Provisioning of sea-going vessels under Netherlands VAT law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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