commiss decis june state aid implement netherland oper dutch tugboat seaport inland waterwai commun notifi document number dutch text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof regard council regul ec march lai detail rule applic articl ec treati call interest parti submit comment pursuant provis cite regard comment procedur complaint lodg april commiss inform netherland allegedli illeg grant state aid respect tonnag tax tugboat oper port inland waterwai commun parti rais concern issu file formal complaint letter septemb commiss address number preliminari question dutch author discuss meet formal repli letter novemb rectifi corrigendum dai complain file complaint april provid numer addit item inform led meet complain commiss staff letter germani januari meet matter held german author march basi inform dispos commiss servic held meet dutch author april letter date juli commiss inform netherland decid initi procedur laid articl ec treati respect aid commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment commiss receiv initi comment dutch govern comment interest parti forward netherland opportun react comment receiv letter april regist april detail descript aid commiss decis case nn letter august netherland notifi fiscal facil improv competit posit dutch fleet netherland refer commiss commun council common commun sea transport polici measur approv commiss letter decemb decemb commiss decid rais object incom tax social secur contribut reduct quot fiscal facil quot case letter april sg commiss inform netherland decis rais object reduct incom tax social secur contribut quot fiscal facil quot rais object introduct quot tonnag tax quot case announc letter april mention recit commiss reassess reapprov tonnag tax inform netherland thereof letter juli sg case nn letter sg commiss inform netherland decis rais object increas aid fiscal facil approv case quot fiscal facil quot quot tonnag tax quot quot fiscal facil quot reduct level incom tax social secur contribut commun seafar paid employ measur intend improv competit dutch merchant fleet quot tonnag tax quot option measur corpor taxat ship compani tonnag tax profit maritim ship activ establish standard rate basi tonnag oper ship compani irrespect actual profit made cost measur intend improv competit dutch merchant fleet commiss decis case nn extens quot tonnag tax quot refer tugboat oper tugboat relev scope notif notif inform provid dutch author case mention section focus transport oper carri sea includ explan tugboat oper carri sea qualifi fiscal facil tonnag tax ad tax law notifi commiss context entitl quot belastingwetten het belang van de zeescheepvaart quot tax law relat seago ship extent inform provid notif abovement case focus exclus maritim transport activ carri sea illustr notif case notif context concern case approv notifi law quot seago ship mean ship issu certif registri mean articl zeebrievenwet certif registri act oper sea part commerci undertak intend tugboat rescu activ sea engag provid servic seago ship except ship pilot servic quot explanatori note articl page seago ship oper sea part ship undertak intend tugboat rescu activ seago ship seago ship sea inland waterwai consid oper sea provid main activ carri sea notif case notif dutch author chang law quot fiscal facil quot case case amount aid prevail definit quot seago ship quot remain unchang basi case appli increas aid intens fiscal facil approv case case chang increas aid intens articl incom tax act amend law notifi case provid quot purpos articl relat tonnag tax profit ship profit earn ship transport good person intern traffic sea profit earn ship tow provis gener assist sea ship refer quot explanatori memorandum amend law mention recit interpret articl quot purpos tonnag tax basi profit ship profit earn ship transport good person intern traffic sea profit earn ship tow provis gener assist sea ship quot explanatori memorandum contain paragraph quot intern traffic sea definit articl incom tax act articl corpor tax act purpos regul consider intern traffic sea traffic dutch port foreign port traffic foreign port cover traffic dutch port transport port depot port consigne ship emploi sea transport good person purpos regul ship activ sea inland waterwai held activ sea main focu activ sea quot final mention quot tow provis gener assist ship intend tow provid gener assist ship sea account purpos tonnag basi quot inform provid case nn document provid reapprov tonnag tax focus essenti effect measur condit qualif aid notif case aid notifi case concern increas aid intens quot fiscal facil quot notifi case ground initi procedur commiss open formal investig procedur case case ground consid approv maritim transport state aid oper dutch tugboat port inland waterwai commun case nn relat decis commiss decis base inter alia inform provid dutch author letter novemb number abovement port towag oper grant grant maritim transport aid scheme case nn decis aid question tugboat oper port inland waterwai commun classifi aid priori consid compat treati netherland request suspend aid payment view limit potenti damag caus competitor illeg grant comment interest parti procedur commiss receiv initi comment netherland comment interest parti comment netherland comment interest parti initi comment netherland letter august netherland repli open procedur case dutch author essenti disagre commiss decis classifi subsidi question quot quot aid quot fiscal facil quot quot tonnag tax quot approv reapprov commiss decis notif case provid quot tonnag tax quot appli ship provis towag servic assist seago ship qualif base construct equip tugboat necessarili result activ carri sea letter novemb mention paragraph reiter point dutch author point inland waterwai towag take place area distinct seaport inland waterwai tug qualifi oper sea unlik inland waterwai tug maritim law appli tug moment provid assist seago ship assist provid mention recent withdraw dutch tugboat oper port hamburg show fiscal arrang decis factor competit posit dutch author note number countri appli fiscal regim netherland comment interest parti comment interest parti summaris group type comment parti arnold ritscher bremer reederverein freie hansestadt bremen freie und hansestadt hamburg handelskamm hamburg johanssen amp son rhenu ag amp ständige vertretung der bundesrepublik deutschland unternehmensverband hafen hamburg unterwes reederei gmbh verband deutscher reeder wirtschaftsverband weser zentralverband der deutschen seehafenbetrieb name confidenti provid separ independ comment summaris argu dutch beneficiari aid substanti competit advantag argument back studi price waterhous cooper pwc submit german govern allow strong posit german port towag market situat reflect asset sale job shed german compani aid favour dutch towag compani dutch port aid line commun guidelin state aid maritim transport appli nation traffic inland waterwai port relat competit commun commun regist aid recov behalf german tugboat compani parti white amp case made comment summari white amp case argu inter alia distinct make deep sea towag port towag repres market contract length manag separ entiti compani basic competit commun port tug port tug counti flag dutch port towag oper competit advantag counterpart commun receiv illeg aid enabl adopt aggress market behaviour specif issu tugboat qualifi white amp case argu technic criteria establish elig aid necessarili seago tug oper port elig aid contrari reiter principl law state elig oper carri sea white amp case refer dutch nation court case govern fiscal author argu port towag elig aid question govern overrul nation court consid port towag elig maritim transport aid grant dutch port towag oper consid aid basic notif januari date dutch author agre adapt earlier legisl quot quot commun guidelin state aid maritim transport back argument doubt notifi text work detriment member state notifi member state respons complet clariti content notif sens member state consid guarantor legal certainti aid question contrari commun guidelin state aid maritim transport focu competit aspect commun commun regist port towag basic subject type competit light forego absenc legitim expect netherland white amp case conclud commiss recov illeg aid oper concern benefit scheme prior notif undertak birger gran hual hydro belgium sa krogstad ship minerva marin mitsui osk ship europ nyk bulkship europ rotterdam municip port manag sanko kisen europ bv simpson spenc amp young stolt nielsen transport group bv thenamari ship manag vopak walleniu wilhelmsen provid separ independ comment summaris compani underlin aid question approv commiss attempt interfer regul free market consequ free market achiev open market compani free enter entri dutch compani german towag market accord idea free provis servic advoc commiss legisl propos port free market situat ensur effici price qualiti perform ratio market question work high safeti qualiti standard maintain competit long term price undertak cape reefer coerclerici armatori maritim servic aleuropa gmbh pan ocean ship polsteam benelux provid separ independ comment summaris argu aid question approv line commun guidelin state aid maritim transport tugown member state compet cost level tugown oper open regist higher safeti qualiti standard complaint trigger case base fact german towag compani benefit tax advantag similar netherland germani appar refus implement similar fiscal advantag approach complain towag oper qualifi depend towag servic provid limit fail reflect econom oper realiti relev distinct made basi technic criteria type tugboat protectionist attitud favour german towag market result competit higher towag rate towag market intern competit intern port undertak kotug europ bv kotug schleppreederei gmbh adriaan kooren bv bai maritiem bv belgisch redersverenig coru servic multraship bv nissan carrier europ bv scheepvaart amp industri verenig noordzeekanaalgebi koninklijk verenig van nederlands reder smit intern nv uni van red en sleepdienst nederland bv wagenborg sleepdienst bv wijsmul marin servic bv zeeland seaport provid separ independ comment summaris argu aid constitut quot exist aid quot commiss approv exist aid recov approv aid quot aid quot breach principl legitim expect legal certainti approv aid line aim rule state aid maritim transport aim creat level plai field ship compani expos intern competit number dutch tugboat qualifi seago tug make measur port open market structur tugboat flag commun countri oper fact tugboat provid assist seago vessel port cover arrang perfectli market open level plai field creat port pure geograph criterion area activ exclud tugboat seaworthi crew hold certif requir work onboard seago vessel state aid tug abolish tariff increas aid measur ensur maritim qualiti standard limit compar disadvantag tugboat oper open regist emploi low wage crew comment state recoveri order avoid order adapt exist rule rule provid suffici time adjust current busi arrang rule dutch comment comment interest parti letter april netherland provid comment summaris dutch author argu aid made small contribut success dutch towag oper german port measur time effect employ commun seafar strengthen commun ship compani commun tug oper benefit fiscal aid competit internation dutch author argu towag assist seago vessel line guidelin independ servic carri commun port towag compani activ internation disadvantag benefit aid fact germani chosen tax facil appli germani european port argument dutch tax facil appli german port dutch author agre white amp case argument towag oper provid sea order qualifi tax facil find pwc studi extent tax facil netherland comment common kind servic sea port towag manag compani comment tug assign dai harbour sea fulfil criterion quot sea quot netherland submit report jbr focus market situat state access kotug german towag market essenti due strategi experi entri dutch firm german towag market price qualiti argu german compani underestim effect competit slow react report loyen amp loeff submit netherland pwc report german govern base assumpt local market situat assess aid exist aid articl ec treati articl ec treati quot aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market quot applic subsidi dutch author state resourc favour oper dutch tugboat port inland waterwai commun favour undertak measur specif towag oper subsidi grant context threaten distort competit affect trade member state carri compani regist countri countri servic carri reason subsidi grant port inland waterwai towag oper constitut state aid mean articl treati legal basi assess commun guidelin state aid maritim transport hereinaft refer quot guidelin quot give detail aid maritim transport consid compat common market regul ec quot unlaw quot aid aid notifi dutch author confirm aid question grant clarifi aid notifi constitut unlaw aid scope notif notif inform provid case nn netherland notifi aid scheme focus exclus activ carri sea clear analysi gener scope element notifi scheme summaris sole derog condit oper perform sea ship sea port inland waterwai consid activ sea main focu activ sea ad act notifi case entitl quot wijzig van enig belastingwetten het belang van de zeescheepvaart quot amend tax law relat seago ship gener specif detail notifi netherland led commiss doubt aid grant seago vessel oper exclus predominantli sea relev inform light result appeal lodg netherland decis commiss open articl procedur phrase explanatori memorandum law approv commiss case present dutch parliament dutch govern clarifi order avoid misunderstand tugboat suitabl licens tow sea perform activ sea order benefit aid phrase contain version explanatori memorandum submit commiss clear commiss properli inform netherland plan provid aid case interpret netherland govern versu court argument rais dutch author notif case gave indic tugboat qualifi aid question basi technic criteria locat activ carri commiss note posit offici defend dutch govern dutch court articl procedur inform brought attent commiss applic aid scheme dutch law approv commiss activ port inland waterwai object litig dutch court litig dutch author posit aid vessel concern sea fact case dutch author appeal dutch suprem court defend posit appear dutch suprem court overrul govern rule port towag servic qualifi aid forego show dutch author offici defend view aid situat cover decis inform commiss outcom dutch court case mention articl proceed interpret relev dutch law nation level chang inform commiss dutch govern notifi aid origin intend includ port towag abovement remark paragraph explanatori memorandum law chang posit includ text notifi commiss take forego account commiss conclud point notifi dutch author aid favour towag oper port inland waterwai commun aid approv commiss classif quot aid quot clarifi aid constitut quot exist quot quot quot aid mean articl regul ec period septemb paragraph subsidi classifi quot exist aid quot articl regul ec reason aid put effect prior entri forc treati aid authoris commiss subsidi duli notifi preliminari examin commiss consid aid compat aid object formal investig procedur period deem authoris commiss subsidi state aid due evolut common market liberalis sector commun law aid grant tugboat oper sea ten year commiss address question dutch author letter septemb extent light articl iv regul ec aid consid exist recover aid aid grant septemb tugboat oper sea constitut quot aid quot provid articl regul ec cover aid aid scheme individu aid exist aid includ alter exist aid due interpret provid dutch govern dutch parliament rule dutch court aid scheme present commiss practic alter commiss inform thereof compat aid guidelin focu essenti measur preserv improv competit commun ship industri commun ship regist keep distort competit member state minimum maritim transport guidelin discuss philosophi commun polici field sea transport refer council regul eec council regul eec defin maritim transport servic quot carriag passeng good sea quot underlin ad commiss deep sea towag deep sea towag characteris fact tug oper charg towag oper object tow vessel oilrig empti hull inert incap influenc manoeuvr deep sea towag consid constitut transport good person sea argu deep sea towag qualifi quot maritim transport quot activ commun legisl refer guidelin port towag port towag fall definit place sea guidelin limit approv aid order improv competit posit commun member state fleet global maritim transport market state aid port towag fit polici rule state aid port towag maritim transport guidelin quot cover aid grant ec member state state resourc favour maritim transport quot complaint trigger procedur made commiss awar member state grant aid port towag activ commiss start explicitli remind member state individu decis guidelin provid state aid port towag compat common market decis unit kingdom tonnag tax case commerci servic provid parti port area tow vessel port specif exclud decis belgium case applic fiscal facil assess inter alia towag decis commiss approv fiscal facil towag activ sea exclud applic fiscal facil port towag take account analysi lead conclus tugboat oper port inland waterwai commun consid maritim transport mean regul eec regul eec take account abovement commiss decis commiss conclud maritim transport state aid approv towag servic port inland waterwai commun incompat provis treati assess maritim transport aid tugboat oper port inland waterwai commun compat provis treati aid fall articl treati examin measur consider derog except articl treati aid question consid articl treati aid social charact grant individu consum put place allevi damag caus natur disast grant compens effect divis germani articl exempt aid promot develop area standard live abnorm low underemploy aid question grant aid scheme design primarili promot region develop case articl exempt aid scheme question line commun guidelin aid specif sensit sector maritim transport regard possibl derog articl aid issu intend promot execut import project common interest remedi disturb dutch economi featur project possibl derog articl relat aid facilit develop econom activ found oper aid towag servic port inland waterwai commun advers affect trade condit extent contrari common interest specif commun provis subsidi grant situat gave rise decis show aid lead undesir effect competit undertak member state adequ justifi competit vessel commun state articl treati appli case point aid part scheme industri oper inter alia member state servic gener econom interest netherland invok articl commiss consid aid examin meet requir relat abovement derog note dutch author invok derog contact commiss commiss investig basi articl regul ec gener principl commun law warrant recoveri aid context note undertak benefit aid perform towag activ german port awar fact dutch author defend dutch suprem court view aid scheme approv commiss intend cover activ case awar fact inform publicli awar fact guidelin concern sea transport conclus commiss conclud measur question constitut state aid mean articl treati aid unlaw quot aid quot put effect notifi accord articl treati commiss find maritim transport state aid grant netherland favour oper dutch tugboat commun port commun inland waterwai conform guidelin incompat articl ec treati result incompat treati accord articl regul ec unlaw aid grant netherland favour oper dutch tugboat commun port commun inland waterwai recov adopt decis articl applic netherland quot fiscal facil quot quot tonnag tax quot dutch tugboat oper carri commun port commun inland waterwai carri sea incompat common market articl netherland withdraw relev element scheme refer articl articl netherland measur recov beneficiari aid refer articl unlawfulli made beneficiari aid grant septemb recov recoveri effect delai accord procedur nation law provid effect execut decis aid recov includ interest date dispos beneficiari date recoveri interest calcul basi refer rate calcul grant equival region aid articl netherland inform commiss month notif decis measur compli articl decis address kingdom netherland brussel june commiss loyola de palacio vice presid oj oj letter august regist dg energi transport august formal complaint april regist secretariat commiss april footnot tax nation insur contribut scheme ship act amend incom tax act corpor tax act tax nation insur credit ship act amend tax law relat seago ship ministri financ director gener taxat board legisl direct tax wdb hagu june consider council minist explanatori memorandum amend incom tax act corpor tax act tax nation insur credit ship act amend tax law relat seago ship decis challeng netherland european court justic case busi secret individu interest parti made comment summaris number similar comment group footnot footnot footnot consid part packag quot tonnag tax quot quot fiscal facil quot subsidi sector specif affect activ seaport sector case assess dutch towag compani carri port towag oper german port hamburg bremen oj judgment court justic hagu june case judgment date februari suprem court ljn number aa case port sector inland waterwai sector distinct maritim transport sector commun guidelin state aid maritim transport appli paragraph subparagraph oj oj regul eec articl quot purpos regul consid maritim transport servic member state member state countri provid remuner intra commun ship servic carriag passeng good sea port member state port shore instal member state countri traffic carriag passeng good sea port member state port offshor instal countri quot regul eec articl quot purpos regul maritim transport servic member state maritim cabotag servic provid remuner includ mainland cabotag carriag passeng good sea port situat mainland main territori member state call island shore suppli servic carriag passeng good sea port member state instal structur situat continent shelf member state island cabotag carriag passeng good sea port situat mainland island member state port situat island member state quot letter unit kingdom august sg letter belgium juli sg