OCEAN: Newsletter 01/2011. VAT and ship supply: "shipsupply can be considered as export also from fiscal point of view?

Vi inoltriamo in allegato la Newsletter di gennaio 2011 di OCEAN e di seguito le comunicazioni del Segretario Generale, Jean-Luc Mériaux, che invita a far pervenire commenti e argomentazioni in previsione del dibattito della Commissione Europea circa l'IVA e le conseguenze sulle forniture navali.
In particolare evidenziamo, dall'estratto dalla newsletter, l'allegato sulle note dedicate al Regimi IVA delle Associazioni Inglese, Francese, Greca, Danese ed Olandese oltre a quella inviata da ANPAN e chiediamo Vs. commenti, suggerimenti ed opinioni in merito alle possibili tre strategie (Part 3, pag. 9 dell'allegato) con cui OCEAN potrebbe affrontare la questione: "ship supply can be considered as export also from fiscal point of view? "
Davide Pronzato
_________________________________________________
O/REF: OCEAN-E-003-2011
Members of the Working Group Customs & Taxation,
Newsletter 01-2011 (February 1st 2011) is available for you for download on the OCEAN internal website. In Customs news, the new implementing provisions for the Modernised Customs Code from 2013 are presented to you as well as the visits of EU Customs & Taxation Commissioner Šemeta to Rotterdam port, to Romania and Bulgaria.
There is a strong focus on Taxation news as the EU Commission has answered OCEAN letter confirming that legislative proposals on VAT for supply of goods and services on board of vessels may be forthcoming. As requested by one member, you will find the recently approved implementing measures for EU system of value added tax, learn about the European Commission's debate on the future of VAT, and find an extensive Note for OCEAN members: VAT and ship supply – opinions and action. Many other areas are also put forward in our Newsletter.
I wish you an interesting reading.
____________________________________
O/REF: OCEAN-E-002-2011
Dear Members of OCEAN,
Since the beginning of the year, we have heard from several members that the fiscal authorities in the EU have begun to question if ship supply would be
an export from a “fiscal point of view”.
This obviously may have important consequences and therefore OCEAN would like to collect your written arguments and feedback on why:
a) Ship supply needs to be considered as “export” also from a fiscal point of view;
b) Ship supply should be VAT exempted.
Please send us these comments so we can add them to the answer to the EU Commission.
Best regards,
Jean-Luc Mériaux
Secretary General
OCEAN
81A rue de la Loi (box 9)
4th floor
1040 Brussels
Belgium