OCEAN wishes to assist the European policy makers and the Member States in the development of one single, simple European policy regime for Ship suppliers. OCEAN hopes to facilitates the discussions by providing legal transparency. Attached are the legal texts on ship supply from several Member States of the EU allowing for easy comparison of the provisions. They do not the main policy areas of concern, notably customs and taxation as available.
Legal references which apply in Spain in relation of how ship/aircraft supply is considered as an export.
1. Ley de Impuestos Especiales 38 1992 Art 4.
2. Ley del IVA 37 1992 Art_3 y 22
3. Ley del IVA 37 1992 Art_ 22 y Art 10 RGTO IVA
4. Ley Impuestos Especiales 38 1992 Art_ 9 Exenciones avituallamiento
Information sheet of the Ministry of Finance of Germany on the timeline of the registration requirements for the legal export procedures and foreign statistics for supplies of vessels and aircrafts on high sea including an explanation of the special tratment concerning the market organsiation with export refunds". The original text can be dowloaded here
Of particular relevance is page 6:
Schiffs-/Luftfahrzeugbedarf und Bordvorrätesind zollrechtlich zur Ausfuhr bestimmt, wenn
Portugese Legislation concerning ship supply is regulated in the "Diario do Financias" from 20 May 1988 - Edition 115. The original text can be dowloaded here
Notice 744C Ships, aircraft and associated services from September 2005
More provisions of EU countries to follow. Should you be aware of further texts which should be published here, please do not hesitate to contact the secretariat at email@example.com