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CJEU: zero VAT rate also applies to the provisioning of seagoing vessels via an intermediary

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CJEU: zero VAT rate also applies to the provisioning of seagoing vessels via an intermediary

 

On September 3, 2015, the Court of Justice of the European Union (CJEU) rendered its judgment in the “Fast Bunkering Klaipėda” UAB case (hereafter: FBK). This case revolved around the question whether the supply of fuel on board seagoing vessels is subject to the zero VAT rate if the fuel was sold and invoiced by an intermediary acting in its own name. The CJEU ruled in the FBK case that the zero VAT rate can, under specific conditions, apply to this supply. Click this link for the full article.

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