By Jeroen in ‘t Hout LL.M – International tax BCTS Netherlands   On June 20th, 2019, the Court of Justice (hereafter: “CJEU”) published its judgment in the case Grup Servicii Petroliere SA (C-291/18) which has consequences for the VAT treatment of the supply and provisioning of offshore jackup drilling rigs (hereafter: “jackup rigs”). The ECJ has ruled that the supply of an offshore jackup drilling rig does not qualify as a sea-going vessel. This means on