2005/417/EC: Commission Decision of 30 June 2004 concerning a series of tax measu... (32005D0417)
2005/417/EC: 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) (Text with EEA relevance)
- 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
- 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).
- 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
- 2.4.1.2. Ancillary activities without a direct link with transport
- 2.4.1.3. Deduction from the flat-rate tax of losses suffered by other divisions not subject to the flat-rate taxation scheme
- 2.4.1.4. Deduction for newer ships
- 2.4.2. Measures outside the flat-rate taxation scheme for shipowners
- 2.4.2.1. Accelerated depreciation of ships not intended for maritime transport
- 2.4.2.2. Reduction of registration duty for mortgages on ships
- 2.4.2.3. Flat-rate taxation scheme applicable to persons managing ships on behalf of third parties
- 3. COMMENTS FROM INTERESTED PARTIES
- 3.1. Comments from the Union Royale des Armateurs Belges
- 3.2. Comments from the
- Zentralverband der Deutschen Seehafenbetriebe
- 3.3. Comments from the
- Handelskammer Hamburg
- 3.4. Comments from
- Bugsier
- 4. COMMENTS FROM BELGIUM
- 4.1. Flat-rate taxation scheme for shipowners
- 4.1.1. Low rate beyond 40 000 tonnes for the flat-taxation scheme(23)
- 4.1.2. Application of the flat-rate taxation scheme to profits from particular activities without a direct link with transport activities
- 4.1.3. Provisions allowing losses of other divisions that could not be deducted from the profits of any other division of the company to be deducted from the tonnage-based flat-rate tax
- 4.1.4. 50 % tax deduction for ships less than five years old and 25 % for ships between five and ten years old
- 4.2. Tax measures outside the flat-rate taxation scheme for shipowners
- 4.2.1. Scheme for accelerated depreciation
- 4.2.2. Reduction of registration duties on mortgages on ships not intended for maritime transport
- 4.2.3. Scheme applicable to managers acting on behalf of third parties(31)
- 5. EVALUATION OF THE AID
- 5.1. Existence of aid within the meaning of the EC Treaty
- 5.2. Legal basis
- 5.3. Analysis of measures under the flat-rate taxation scheme
- 5.3.1. Rates for ships over 40 000 tonnes
- 5.3.2. Extension of the flat-rate taxation scheme to profits from particular activities
- 5.3.2.1. Ancillary and temporary activities
- 5.3.2.2. Sale of products and services not intended for consumption on board
- 5.3.2.3. Advertising and marketing
- 5.3.2.4. Short-term investment revenue from operating capital
- 5.3.2.5. Ship brokerage for the company’s own ships
- 5.3.2.6. Disposal of operating assets
- 5.3.2.7. Conclusions on the eligibility of the various activities examined
- 5.3.3. Deduction of losses of other divisions from the flat-rate tax
- 5.3.4. Deductions for ships more than 10 years old
- 5.4. Analysis of measures not covered by the flat-rate taxation scheme for maritime transport
- 5.4.1. Scheme for accelerated depreciation of ships not intended for maritime transport
- 5.4.2. Reduction of registration duty on mortgages on ships not intended for maritime transport
- 5.4.3. Flat-rate taxation scheme for persons managing ships on behalf of third parties
- 6. CONCLUSIONS
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
- Article 9
- Article 10
- ‘Article 121
- ‘Article 122
- ‘Article 123
- ‘Article 120
- ‘Article 124
Feedback