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A query was raised regarding whether the attachment of a credit arising from the sale of a vessel's products should include the portion due to the crew. The DGT ruled that the attachment applies to the entirety of the sums owed by the debtor to the party obliged to pay.
This ruling clarifies that when a credit is attached, the seizure covers the full amount owed, preventing the debtor from excluding specific portions, such as crew shares, from the attachment process.
The tax team reviews your specific situation.
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