Legislator Case Law & Legislation
BS-34107/2022-HJR ECLI:DK:HJR:2024:BS0000001007 AI generated

Court dismisses appeal regarding bunker oil transport tax applicability to supply voyages at sea.

Case Number BS-34107/2022-HJR
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

s. 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 generated
tonnage tax law supply voyages bunker oil transport sea supply tax applicability supplysejlads tax liability

Cited Legislation

AI generated
s. 1, stk. 1 af Tonnageskatteloven
s. 2, stk. 1 af Tonnageskatteloven
AI generated

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Full text

Om transport af bunkerolie til skibe på havet (supplysejlads) er omfattet af tonnageskatteloven.

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