The case concerns a complaint about a binding answer to several questions. The questioner wanted confirmation that they were exempt from VAT on mineral oil products used on drilling rigs in port according to the provisions on ships in foreign trade. The National Tax Court found that the drilling rigs could not be considered “ships in foreign trade” and therefore the delivery of fuel to the drilling rigs was not exempt from VAT. [SKM2023.302.LSR]
Source: info.skat.dk
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