Amendment to ‘sailing on the high seas’ in OB Decree Regulation Table II

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

• Taxlive.nl
• Taxence

See also C-291/18 (Grup Servicii Petroliere SA) – Judgment – Supply of offshore jackup drilling rigs; Definition of “ship/vessel”