The sales of engine equipment and spare parts, as well as the sales of goods intended for on-board equipment are not taxable for VAT purposes if, as recognized by the EU Court of Justice in the Velker judgment, 26 June 1990, case C-185/89 , are made solely for the benefit of the shipowner who will use them as on-board equipment. This was clarified by the Inland Revenue with the response to ruling no. 174 of 6 April 2022, with which he specified that the exemptions must be interpreted strictly.
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