Money & Corp · Cour de cassation
17d
AI illustrationCan a cruise company skip taxes if guests don't steer the ship?
Your callCan a cruise company skip taxes if guests don't steer the ship?
TL;DR
- 1Blue Sky Cruises ran a ship called L'albatros for leisure trips, but faced heavy taxes on fuel.
- 2 argued the ship was for pleasure, not commercial use, so it didn't qualify for fuel tax exemption.
- 3Blue Sky Cruises said it offered full service trips, meaning the company, not the guests, controlled the ship.



