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Fiscal Aid For Maritime Transport

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Chapter Summary

This chapter examines the conditions under which fiscal state aid may be granted to shipping companies. It considers how fiscal or tax measures may constitute state aid, and explains the problems created by operating aid and fiscal aid, in particular in the context of the system for the control of state aid which has been developed by the EU. The chapter reviews the European Commission Guidelines on aid to maritime transport and analyses a number of recent Commission decisions to launch formal investigations on the tax schemes of several Member States. The contentious issues of the Guidelines are then assessed. Finally, the chapter presents an annex that provides the reader with summary information on three typical schemes for the fiscal treatment of seafarers: (i) N 749/2006 (Sweden): Employment Aid for Shipping; (ii) N 65/2007 (Estonia): Social Aid for Seafarers; and (iii) N 311/2005 (Ireland): Refund of Employers' Social Security Contributions.

Keywords: European commission guidelines; fiscal state aid; maritime transport; Member States; seafarers; shipping companies; tax schemes



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