INHALT

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