Provisioning of Sea-Going Vessels under Netherlands VAT Law

Under EU VAT law, special concessions apply to the provisioning and fuelling of commercial sea-going vessels. In this article, the author discusses to what extent those concessions deviate from similar concessions for international airlines, the Commission's attempt to harmonize the VAT procedure for stores for vessels, aircraft and trains operating on international routes, and the remarkable way in which the Netherlands has transposed the concessions into national law.