The Italian Court of Cassation has ruled on the conditions for applying the VAT exemption regime to transfers to entities other than the shipowner. The court stated that a subcontractor can apply the VAT exemption to the sale of fuel even to an intermediary if the fuel is delivered directly to the shipowner. This is based on the principle that the exemption applies when the goods are delivered directly on board. The court’s decision aligns with the EU Court of Justice’s interpretation and clarifies that the notion of “transfer of goods” for VAT purposes is based on the transfer of the power to dispose of the goods rather than the ownership.
Source: eutekne.info
