For det fjerde: selv hvis den eksterne skibsadministrator befinder sig i Belgien og dermed producerer sine ydelser inden for landets grænser, er det ikke sikkert, at de aktiviteter, der udføres på land i forbindelse med denne skibsadministration, udføres inden for EU’s grænser.
Fourthly, even if the manager is in Belgium and the activities he performs are therefore pursued from Belgian territory, it is not certain that all of his on-shore activities relating to the management of ships are pursued from within the territory of the Community.