- The Council of State (ΣτΕ) ruled that the obligation to provide food to crews of ships on domestic routes is a functional business expense for shipping companies.
- This obligation arises from national and international legal provisions related to crew welfare and safety.
- The expense is not excluded from VAT deduction under Greek law, so shipping companies can deduct the VAT paid on such food expenses.
- The court rejected the State’s appeal and upheld the lower court’s decision in favor of the shipping company.
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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