it is indeed very complicated
i will send an ample " paper " to a new elected member of the EU parliament
Portugal Spain and France are imposing its taxes when a ship crossed the international waters
French VAT in Italy ? Spanish VAT in France etc ...
all the more those countries do tax items on goods delivered to the ships free on board FOB so there is no source to VAT tax
taxing items bought without tax ?
there is the intracomm system as well
it all started with Spain
also think if some cruise company is going to the European Court , they risk to be banned from the ports
several cruise lines try to make a short call in a non EU port ranging from Tangier, Channel Islands a terrible Uk port sometimes ...
unfortunately Monaco was forced to follow France