In the last few years, the European Commission has found several discrepancies in the way the EU VAT Directive 2006/112/EC has been implemented at the national level, referring some Member States to the Court of Justice of the European Union (CJEU) in relation to the VAT exemptions granted to vessels not sailing only on the high seas, even if used for commercial purposes. The aim of this article is to analyse the single parts of the definition of ‘Vessels used for navigation on the high seas’ according to the EU VAT Directive, and particularly so in the context of the applicability of the exemption under Article 148(a), (c) and (d).
The EU VAT Directive: Vessels Used for Navigation on the High Seas
alessandra laconi
2016
Abstract
In the last few years, the European Commission has found several discrepancies in the way the EU VAT Directive 2006/112/EC has been implemented at the national level, referring some Member States to the Court of Justice of the European Union (CJEU) in relation to the VAT exemptions granted to vessels not sailing only on the high seas, even if used for commercial purposes. The aim of this article is to analyse the single parts of the definition of ‘Vessels used for navigation on the high seas’ according to the EU VAT Directive, and particularly so in the context of the applicability of the exemption under Article 148(a), (c) and (d).File in questo prodotto:
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