Possible to split the deliveries into one part of goods and one part of services? Exemption for sales of goods and services for use on foreign vessels?

The case concerns an appeal against a decision on the recalculation of outgoing value added tax and the imposition of a 20 per cent additional tax. The question in the case is whether there is an obligation to pay tax on the taxable person’s delivery and assembly of goods to Norwegian customers, including whether it is possible to split the taxable person’s deliveries into one part of goods and one part of services that are treated differently in terms of tax. There is also the question of whether the tax exemption for sales of goods and services for use on foreign vessels will be applied.

Source: skatteetaten.no