Interesting ruling: subsea pipeline and seabed inspections are also subject to VAT

The VAT treatment of subsea gas pipeline and seabed inspection services has been a source of substantial controversy, especially where the pipeline crosses the waters of several different countries. We have analysed the tax implications of such services and then applied for a private tax ruling. The authorities fully agreed with our analysis (tax ruling of 13 July 2023, ref. 0113-KDIPT1 2.4012.497.2023.2.PRP).