Section 1.5.3.3 of the Decree of 28 March 1993, no. VB 93/575, UN1993/1093.1, is being amended. Vessels where sailing is of secondary importance to their main function can also qualify as vessels used on the high seas. ‘Main function’ means: the use of the vessel on the high seas for activities referred to in item a.3, part a, 2° of the table. These are vessels that, because of their main function, are only used in the offshore industry, such as dredgers, pontoons and ships with which cables or pipelines are laid in the sea. Jackable offshore drilling rig installations are not covered by the heading. Floating drilling platforms that meet the conditions included in section 1.5.3.1 of the Decree can be classified under the heading. In this context, ‘high seas’ means:
The decision will enter into force on 1 January 2023.
Source
Latest Posts in "Netherlands"
- Extension of a reasonable period if the representative is insufficiently available for hearings?
- No VAT exemption after legally valid termination of an earlier position
- Handbook for Entrepreneurs 2026: Taxes, Contributions, and Premiums for Starters and Small Businesses
- Tax System Modernization Unavoidable Despite Risks of Using American Supplier, Says State Secretary
- Ending US VAT System Contract Costly; Dutch Tax Authority Considers Managing System In-House
