The Merits and Confusion of Maritime VAT Provisions: Sailing the High Seas of Tax Law

Steering across VAT provisions can feel like sailing through a storm, especially when it comes to maritime activities. The complexity and ambiguity of the wording can leave businesses feeling adrift. Let’s explore together a specific VAT provision from Maltese law, transposed from the EU VAT Directive, that exemplifies this confusion.

Source: RSM Malta (thanks to Kenneth Cremona of RSM Malta)

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