The appellant operated a passenger ferry which began and finished within EU member states, but passed through international waters. They contended that goods sold otherwise than for immediate consumption were supplied outside the EU, and therefore were exempt supplies. It was held that to achieve that a call at a port outside the EU would be necessary. In the absence of such a call, the supplies were taxable according to the VAT laws of the port of embarkation.
Citations:
Gazette 31-May-2000
Jurisdiction:
England and Wales
VAT, Transport
Updated: 15 April 2022; Ref: scu.84650
