commiss decis februari state aid tax deduct profession fishermen sweden notifi document number swedish version authent text eea relev ec commiss european commun regard treati establish european commun paragraph articl thereof regard council regul ec march lai detail rule applic articl ec treati articl thereof invit interest parti submit comment accord subparagraph articl ec treati procedur septemb swedish author notifi commiss draft bill amend incom tax act commiss request inform bill letter decemb april juli octob march juli februari swedish author repli letter februari june juli decemb decemb march commiss inform sweden letter june decis initi relat draft bill formal investig procedur provid articl ec treati commiss decis initi formal investig procedur publish offici journal european union octob commiss invit interest parti provid observ case swedish author respond letter date novemb comment receiv ii descript notifi draft bill propos amend law incom tax aim compens licens fishermen cost incur fish modifi exist system tax benefit exist tax system swedish nation tax board introduc gener advic tax deduct profession fishermen applic principl applic fisheri sector gener taxat system appli sector tax benefit fishermen exist year consid aid advic fisherman benefit tax deduct fish trip involv spend night home night home gener condit gener taxat system advic fishermen make standard tax deduct increas cost live emploi person amount swedish author note profession fishermen sweden emploi constitut man busi present rule cost accommod rule appli fishermen emploi person standard tax deduct made night spent home mean fishermen provid specif proof actual expens incur make standard deduct sek dai emploi person sector provid satisfactori explan increas cost includ inform date purpos destin busi trip time outward return journei similar requir provid explan exist fishermen tax deduct made fish trip involv spend night home enabl tax author calcul size standard deduct fisherman entitl fisherman provid inform date fish trip durat swedish author chosen criterion complic tax system applic fish trip natur constitut busi fisherman increas live cost consid higher lump sum amount sek dai fishermen emploi person choos option prove increas cost live exce standard deduct produc report assign busi trip taxat year option chosen appli year appli lump sum trip actual expens taxat year propos scheme scheme notifi commiss longer requir night spent home order benefit tax deduct increas cost live scheme applic fishermen place fishermen spend night home equal foot taxat point view aim notifi scheme creat neutral condit competit swedish danish norwegian fishermen offset imbal fishermen benefit tax deduct addit administr burden fisherman taxat author reduc deduct made percentag base incom thought easier manag verifi deduct made basi number fish dai effect scheme enabl coastal lacustrian fishermen benefit system tax deduct present scheme benefit fishermen presumpt fishermen stai home overnight possibl incur expens condit payment fishermen licenc fish profession case present scheme applic sector fishermen make notifi scheme make tax deduct increas cost live reduct fisherman tax burden chang sek dai applic current scheme calcul basi percentag incom exce sek eur year deduct exce yearli incom mean deduct amount sek eur yearli incom sek eur maximum deduct made yearli incom sek eur letter octob commiss ask swedish author provid estim profession fishermen elig benefit bill provis benefit maximum deduct sek fishermen yearli incom sek letter decemb swedish author repli statist incom profession fishermen deriv fish activ answer specif question provid budget data provid notif notifi scheme appli result loss swedish exchequ sek eur year sek eur nation social contribut foregon reduct sek eur region tax revenu region concern approxim profession licens fishermen sweden approxim oper time open formal investig swedish author data show oper licens fishermen undertook fish trip involv spend night home estim fishermen advantag exist tax benefit fishermen iii ground open formal investig procedur commiss consid exist system tax deduct appli equal sector economi select advantag fisheri sector gener measur allow tax deduct requir overnight absenc home fishermen commiss consid system provid select advantag fisheri sector sector advantag grant impos oblig part recipi measur appear intend improv situat undertak increas busi liquid effect improv recipi incom oper aid incompat common market iv comment swedish author swedish author measur propos order offset imbal fishermen benefit present tax deduct system spend night home coastal lacustrian fishermen bring applic tax regim line neighbour state swedish author estim oper licens fishermen undertak fish trip involv spend night home fishermen receiv tax deduct benefit propos scheme fishermen present system deduct fix amount meal small expens accommod state swedish author argu profession fishermen sweden undertak long fish trip present tax deduct system result great number case tax author deduct increas cost live connect fish trip swedish author maintain scheme allow equalis tax posit profession fishermen spend night home similar cost reason treat group relat taxat swedish author argu special natur requir profession fishermen justifi special tax provis fishermen gener oper small scale simplifi deduct make administr easier tax author fishermen swedish author maintain propos regul effect swedish tax system justifi natur gener scheme swedish tax system regard budget swedish author final argu calcul loss swedish exchequ incorrect effect consid margin state exist scheme result shortfal sek eur profession fishermen make notifi scheme tax shortfal amount sek eur scheme disadvantag fishermen make present rule believ fishermen make scheme continu appli exist rule basi swedish author calcul impact public financ calcul sek eur equival sek eur deduct exist scheme sek eur deduct propos scheme assess exist state aid order state aid measur confer recipi advantag reliev charg born budget advantag provid reduct tax burden wai includ reduct tax base case present notifi scheme advantag grant state state resourc loss tax revenu equival consumpt state resourc form fiscal expenditur case present notifi scheme thirdli measur affect trade member state distort threaten distort competit favour sector aid form distort threaten distort competit trade member state affect sector concern carri econom activ involv trade state case fisheri sector fact measur bring charg relev sector line competitor member state alter fact aid lastli measur specif select favour undertak product good select natur measur justifi natur gener scheme system member state provid justif firstli made clear exist system tax deduct appli equal sector economi select advantag fisheri sector state aid gener measur allow tax deduct requir overnight absenc home fishermen notifi scheme provid select advantag fisheri sector sector scheme constitut state aid compat common market articl ec treati notifi measur constitut state aid determin aid compat common market except laid articl except articl ec appli case reform tax system aim object list provis similarli except articl ec appli aid direct region standard live abnorm low underemploy intend promot execut import project common european interest remedi disturb economi sweden intend promot cultur heritag conserv examin measur light guidelin examin state aid fisheri aquacultur point guidelin state aid grant impos oblig part recipi intend improv situat undertak increas busi liquid effect improv recipi incom oper aid incompat common market purpos establish compat common market court justic establish commiss bound guidelin notic issu area supervis state aid depart rule treati accept member state articl ec commiss give reason decis includ decis refus declar aid compat common market articl treati sweden provid argument commiss examin argument accord oblig articl ec treati assess compat scheme equal term taxat swedish author scheme propos offset imbal fishermen access present tax deduct spend night home coastal lacustrian fishermen scheme fishermen spend night home equal foot taxat point view sector exist rule tax increas cost live remain swedish author fishermen spend night home fish trip gener speak lower cost profession fishermen undertak longer fish trip involv overnight stai author reason treat group fishermen equal term taxat spite main argument notifi scheme swedish author provid rough estim oper licens fishermen undertak fish trip involv spend night home importantli unabl provid data kind cost involv comparison made cost involv group fishermen data show group profession fishermen fact incur cost trip includ overnight stai propos system consid advers affect trade condit swedish fisheri sector incompat ec treati argument system creat neutral competit situat swedish fishermen relat danish norwegian fishermen respect irrelev scheme advers affect trade condit swedish fisheri sector swedish author argument profession fishermen sweden undertak long fish trip part sweden geograph long countri long coastlin north sea baltic sea consid support argument system offset imbal sea lacustrian fishermen access tax deduct system contrari aspect show signific differ fish activ group fishermen justifi differ treatment tax regim administr resourc final swedish author state propos tax deduct system provid administr resourc longer calcul deduct basi calcul total number fish dai appli yearli lump sum calcul annual incom deriv fish expect system involv lump sum amount year provid administr resourc lump sum amount calcul dai specif rule place profession fishermen account bookkeep swedish author provid statist incom profession fishermen deriv fish view fact fishermen incom profession activ consid lump sum amount year base annual incom deriv fisheri difficult establish number fish dai regist line provis common fisheri polici easili access commiss fail advantag chang system calcul base yearli incom letter novemb swedish author suggest fishermen remain advantag appli deduct actual cost point point scheme appli fishermen entitl receiv deduct exist scheme system appli effici amount increas administr burden compar current situat deduct appli fishermen conclus regard forego commiss consid scheme state aid incompat articl ec treati vi conclus light assess made paragraph iv commiss consid aid scheme incompat common market extent tax deduct increas cost live profession fishermen fish activ includ night home adopt decis articl draft bill amend incom tax act quot tax deduct profession fishermen quot propos sweden incompat common market sweden implement aid scheme refer paragraph articl decis address kingdom sweden brussel februari commiss joe borg member commiss oj regul amend act access oj case itali commiss ecr paragraph oj case comité intern de la rayonn de fibr synthétiqu commiss ecr case franc commiss ecr