transports par eau – Exonération de TVA des navires affectés à la navigation en haute mer

This written question concerns the VAT exemption for ships used in international maritime navigation. It seeks clarification on the application of these exemptions to ensure fair competition and proper functioning of the maritime transport sector. The question affects shipping companies, maritime transport operators, and potentially related industries. It aims to ensure consistent application of VAT rules across the EU for vessels engaged in high seas navigation.