Where a ferry service operated in international waters, but each end of the journey was at an EU port, goods sold on board were taxable under VAT as at the port from which the ship departed. To become exempt, the ship must have some non-EU port of call.
Citations:
Times 07-Jun-2000
Statutes:
Sixth Council Directive (77/388/EEC) on the harmonisation of turnover taxes Art 8.1(c)
Jurisdiction:
England and Wales
VAT
Updated: 28 April 2022; Ref: scu.84651
