The 0% VAT rate does not apply to the supply, lease, maintenance or provision of offshore jackup drilling rigs. This follows from a judgment of the European Court of Justice (‘ECJ’) of 20 June 2019. In the Dutch energy practice the 0% VAT rate is currently frequently applied on the aforementioned activities. However, due to the outcome of this case, from now on, the 21% VAT rate must be applied more often.
Source: loyensloeff.com
For a full summary of the case, click HERE
Latest Posts in "European Union"
- ECJ/General Court VAT Cases – Pending cases
- New ECJ VAT Case T-680/25 (Mercedes Benz) – No details known yet
- Agenda of the ECJ/General Court VAT cases – 3 Judgments, 3 AG Opinions till November 13, 2025
- Trickiest countries in which to achieve compliance
- EU VAT Guide: Disbursements vs Recharges Classification and Tax Implications
