Court dismisses appeal regarding bunker oil transport tax applicability to supply voyages at sea.
Legislator summary
AI generatedThe Supreme Court dismissed the appeal concerning the tax liability for transporting bunker oil to ships at sea. The appellant argued that supply voyages should be exempt from the tonnage tax law, while the tax authority maintained full applicability. The court ruled that the statutory definition of supply voyages explicitly includes such transport operations, thereby confirming the tax obligation.
Legislator headnote
AI generateds. 1, stk. 1, jf. s. 2, stk. 1 af Tonnageskatteloven: Transport of bunker oil to ships at sea for supply purposes is included in the scope of the tonnage tax law and constitutes a taxable event.
Keywords
AI generatedCited Legislation
AI generatedRelated Decisions
AI generatedFull text
Om transport af bunkerolie til skibe på havet (supplysejlads) er omfattet af tonnageskatteloven.
[DOKUMENT] Afgørelse (1 sider) Orientering fra Domsdatabasen: Denne sag er sluttet uden appelafgørelse. Sagen kan enten være forligt eller appel er frafaldet. Derfor er der i sagen ikke flere afgørelser til offentliggørelse.