REFERENCES:

1. Summary by PWC:
https://www.pwc.nl/en/insights-and-publications/tax-news/vat/application-vat-zero-rate-seagoing-vessels.html

2. Dutch Tax Authority (Belastingdienst):
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/goederen_0_btw/bevoorrading-van-schepen-en-vliegtuigen

3. Dutch Tax Authority (Belastingdienst):
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/goederen_0_btw/levering_van_schepen_en_vliegtuigen

4. WTS Global:
https://wts.com/global/publishing-article/netherlands-20190314~publishing-article?language=en

5. Ruling Latvia — C-288/16, 'L.Č.' IK v Valsts ieņēmumu dienests (29 June 2017):
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62016CJ0288

6. Ruling Lithuania — C-526/13, 'Fast Bunkering Klaipėda' UAB v Valstybinė mokesčių inspekcija (3 September 2015):
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62013CJ0526

7. Ruling Romania — C-291/18, Grup Servicii Petroliere SA v Agenția Națională de Administrare Fiscală (20 June 2019):
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62018CJ0291

8. Dutch state newspaper with official announcements:
https://zoek.officielebekendmakingen.nl/stcrt-2021-45434.pdf

9. Fonasba (The Federation of National Associations of Ship Brokers and Agents)
https://www.fonasba.com/wp-content/uploads/2022/02/VAT-ON-TRANSPORT-SERVICES-2021-UPDATE-RESPONSES-SUMMARY.pdf

10. PWC on VAT exemption for jack up rigs:
https://www.pwc.nl/en/insights-and-publications/tax-news/vat/jackup-drilling-rig-not-a-sea-going-vessel-for-vat.html

11. COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax
(OJ L 347, 11.12.2006, p. 1)
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02006L0112-20160601&from=EN

https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112