Under EU law, ancillary costs of import – especially transport costs – should be included in the tax base of the import, and exempt from VAT until they reach their first destination.

(5) For the purposes of sections 205.005, 205.007 and 205.008, an employee is deemed to be at a workplace within the offshore area while — and immediately before — the employee is being transported on a passenger craft between the last point of embarkation on shore and the workplace, between the workplace and the first point of disembarkation on shore, or between workplaces.

(5) For the purposes of sections 210.005, 210.007 and 210.008, an employee is deemed to be at a workplace within the offshore area while — and immediately before — the employee is being transported on a passenger craft between the last point of embarkation on shore and the workplace, between the workplace and the first point of disembarkation on shore, or between workplaces.

(2) This Part also applies to employees and other passengers while — and immediately before — being transported on a passenger craft between the last point of embarkation on shore and the workplace, between the workplace and the first point of disembarkation on shore, or between workplaces.

(Return tabled) Question No. 33 Hon. Jim Karygiannis: With regard to ministerial business, including that of the Prime Minister, since May 2, 2011: (a) how many invitations to speak at, appear at, or attend a function has each minister or the Prime Minister, or their ministerial or departmental staff, accepted or initiated; (b) how many requests to speak at, appear at, or attend a function has each minister or the Prime Minister, or their ministerial or departmental staff, made; (c) what were the details of each such invitation or request, including the date, location, and nature of the function; (d) what were the costs of transportat ...[+++]ion, accommodation, meals, and security related to the travel of the minister or Prime Minister to and from each such function; (e) what were the costs of transportation, accommodation, and meals incurred by the minister's or Prime Minister's exempt staff members in relation to each such function; and (f) what are the file numbers of any files generated in respect of each such function?

For the purposes of this Regulation, in the case of transport by road, the ‘first place of unloading in the third country of final destination’ shall mean the place at which the first animal is finally unloaded from a road vehicle, thus excluding a place where the journey is interrupted to rest, feed or water the animals.