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A company requested clarification on whether it could supply fuel to international vessels using the en-route sales procedure. The DGT ruled that this is permissible provided that exemption requirements are met and the managing office's authorisation procedure is followed.
This ruling clarifies the legal framework for fuel suppliers operating in the maritime sector, confirming the viability of en-route sales subject to strict regulatory compliance and tax exemption protocols.
The tax team reviews your specific situation.
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