COMMISSION DECISION
of 30 June 2004
concerning a series of tax measures which Belgium is planning to implement for maritime transport
(notified under document number C(2004) 2040)
(Only the Dutch and French texts are authentic)
(Text with EEA relevance)
(2005/417/EC)
1. PROCEDURE
1.1. Procedural overview
1.2. Title of the aid
1.3. Recipient of the aid
1.4. Purpose of the aid
2. DETAILED DESCRIPTION OF AID
2.1. Flat-rate taxation scheme
(EUR per 100 NT) |
|
up to 1 000 net tonnes |
1,00 |
between 1 001 and 10 000 net tonnes |
0,60 |
between 10 001 and 20 000 net tonnes |
0,40 |
between 20 001 and 40 000 net tonnes |
0,20 |
40 001 net tonnes and over |
0,05 |
2.2. Tax measures for shipping companies that have not opted for the flat-rate taxation scheme
2.2.1. Accelerated depreciation(8)
2.2.2. Exemption for gains on the sale of ships
2.2.3. Tax deductions for purchase of ships(11)
2.2.4. Reduction of registration duties for mortgages on ships
2.2.5. Tonnage-based flat-rate taxation scheme applicable to persons managing ships on behalf of third parties(14).
(EUR per 1000 NT) |
|
Up to 1 000 net tonnes |
1,00 |
Between 1 001 and 10 000 net tonnes |
0,60 |
Between 10 001 and 20 000 net tonnes |
0,40 |
Between 20 001 and 40 000 net tonnes |
0,20 |
40 001 net tonnes and over |
0,05 |
2.3. Other aid for maritime transport
2.4. Reasons for initiating the procedure
2.4.1. Flat-rate taxation scheme for shipowners
2.4.1.1. Rates for ships over 40 000 tonnes
Rates in euros per tranche of 100 tonnes and per day |
||||||||
|
NL |
DE |
DK |
UK |
ES |
IE |
FI |
FR |
0-1 000 NT |
0,91 |
0,92 |
0,94 |
0,97 |
0,9 |
1 |
1,38 |
0,93 |
up to 10 000 NT |
0,67 |
0,69 |
0,67 |
0,73 |
0,7 |
0,75 |
1,03 |
0,71 |
up to 25 000 NT |
0,46 |
0,46 |
0,4 |
0,48 |
0,4 |
0,5 |
0,69 |
0,47 |
above 25 000 NT |
0,23 |
0,23 |
0,27 |
0,24 |
0,2 |
0,25 |
0,57 |
0,24 |
Source: Commission |
Country |
Number of ships |
Comments |
Greece |
108 |
of a Greek fleet of 3 261 ships, of which 2 476 (75 %) fly a foreign flag according to UNCTAD (36 ships > 60 000 NT of which 17 > 100 000 NT) |
Spain |
7 |
6 oil tankers < 48 933 NT + 1 oil tanker of 60 120 NT |
Italy |
6 |
2 oil tankers of 45 740 NT + 4 bulk carriers or ore carriers < 47 584 NT + 1 bulk carrier 56 579 NT |
Britain |
6 |
4 container ships < 48 880 NT + 1 oil tanker of 41 316 NT + 1 oil tanker of 105 889 NT |
France |
4 |
1 bulk carrier of 56 709 NT + 2 oil tankers <100 000 NT + 1 oil tanker of 108 708 NT |
Germany |
4 |
4 container ships < 42 233 NT |
Netherlands |
4 |
2 container ships 46 660 NT + 2 container ships of 48 880 NT |
Luxembourg |
3 |
3 oil tankers between 84 545 NT and 95 323 NT |
Portugal |
1 |
1 bulk carrier of 49 344 NT |
Source: Belgian authorities. |