An accounting and auditing firm, Maatschappij Voor Belastingadvies NV (MVB), performed various services for a Belgian shipbuilding company (société Happy Days), such as annual accounts, provision of offices, accounting, etc. MVB issued invoices totalling more than EUR 33,000 for accounting, administrative and tax services. After the conviction of the debtor by the Antwerp Commercial Court, the Marseille Commercial Court allowed the arrest of the vessel Okilebo.

Held: The Court of Appeal noted that MVB's claims were relative to filing fees for the annual accounts, provision of offices, publications in the Moniteur Belge, accounting, administration, tax activities, mailing fees, etc. These were various commercial services provided to Happy Days, and not costs related to the use or rental of the vessel Okilebo, or fees incurred on behalf of the ship or its owner in connection with its nautical operation. It was not important that Happy Days had no other activity than the operation of this ship. Thus, the Court of Appeal decided that the claim of the accounting firm was not a maritime claim, and so the arrest of the ship was not possible.