commiss decis decemb measur ireland plan implement favour employ refund social secur contribut paid respect seafar emploi categori ship requir regist member state notifi document number english 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 commun guidelin state aid maritim transport call interest parti submit comment pursuant provis procedur letter date regist commiss ireland notifi commiss aid letter date june septemb commiss request inform bilater meet place juli letter regist commiss juli octob novemb decemb irish author furnish commiss supplementari inform letter date januari commiss inform ireland decis authoris aid respect type vessel object refund contribut paid respect ag pension emploi contributor emploi voluntari contributor ag year april constitut aid initi procedur laid articl ec treati respect aid type ship type measur social welfar consolid contribut insur amend refund regul commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment measur letter februari regist commiss februari ireland provid commiss comment abovement articl procedur occas bilater contact place repres commiss irish author commiss receiv comment member state interest parti detail descript aid measur type measur part scheme respect commiss open procedur refund employ social secur contribut paid respect employ ec seafar board ship engag merchant ship sea subject let charter crew lessor resid ireland type vessel type vessel charter manag ireland requir fly flag member state framework aforement measur background purpos recal type vessel ship own person person resid ireland requir regist ireland budget durat aid budget spent type measur notifi amount common budget type measur approv commiss decis earlier mention total budget foreseen measur iep million spent rate iep million annum year aid period begin april end april indic irish author time notif type vessel qualifi type measur ship expect stream futur small amount total budget attribut type measur fund measur made tax payment previous levi recipi aid recipi irish social secur reimburs employ emploi seafar board aforement type vessel engag merchant ship sea object irish author introduct refund social secur contribut applic aforement vessel import element strategi irish ship sector aim retain attract tonnag regist strengthen econom link irish shipown oper interest state promot qualiti eu standard ship effect aid refund employ social secur contribut paid respect employ seafar tax liabl ireland board type vessel irish author intend support irish ship compani ground initi procedur type measur requir qualifi vessel regist member state fly flag member state requir guidelin state aid maritim transport appear commiss doubt compat measur common market letter date januari commiss decid initi procedur provid articl ec treati respect type measur comment ireland ireland repli articl procedur rais issu case type vessel normandi argument type measur subject point subsect guidelin type vessel procedur open articl ec treati respect ship subject type measur ireland note vessel qualifi type measur normandi present short charter let irish continent group plc ferryport dublin januari octob comment commiss irish author mention charter contract normandi compli spirit guidelin vessel fli flag bahama argument content summaris eu regist swedish compani ultim own vessel ii vessel crew sole eu nation predominantli irish uk low season peak season iii vessel market manag eu compani irish ferri dublin rosslar liverpool uk trade activ support substanti number job eu nation dublin rosslar relat compani mainland europ iv vessel serv margin peripher rout rosslar ireland mainland europ import intra eu tourism trade link link commenc threat econom forc due introduct safeti rule preclud continu exist vessel rout econom viabil rout remain question irish ferri charter normandi period month order link open assess futur viabil irish govern fulli support mainten rout strateg reason altern land rout uk contribut gener polici increas short sea ship rout eu current charter temporari measur octob sourc replac vessel rosslar rout irish ferri made bid purchas vessel intent place irish flag event bid success vessel sourc suffici bed space rout normandi charter expir irish ferri opportun negoti owner vessel flag altern rout viabil proven irish ferri purchas vessel rout irish flag current posit regard provision appli octob vi vessel fleet vessel compani oper ireland uk franc vessel fleet irish regist type vessel gener irish author point type vessel vessel respect shown requir merchant ship act lai requir irish registr vessel compli regist part irish legisl irish author mention quot type vessel quot normandi treat irish law purpos state aid analog irish regist ship applic guidelin type measur applic section commun guidelin state aid maritim transport ireland argu levi employ social insur compani payrol look form corpor taxat unlik person tax employe social insur incom tax ireland flexibl implicit point guidelin quot fiscal treatment shipown compani quot applic present case employ contribut pai relat social insur prsi levi total seafar payrol compani ireland submit strong case flexibl regim implicit point appli concess area tax levi ship compani respect employ primari ad eu ship employ eu seafar reduct cost employ concess effect target instrument attain object aid question aim repatri manag term manag ancillari servic locat eu consolid compani posit ground eu base serv maintain consolid base avoid repatri stage assess measur legal basi assess articl treati rule compat state aid common market commun guidelin state aid maritim transport provid guidanc compat common market accord articl treati state aid measur favour maritim transport sector compat measur exist state aid articl 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 refund contribut social protect seafar result state receiv incom consid grant state resourc type measur favour maritim sector consid sector specif maritim transport sector strong intern infra commun element public subsidi sector risk distort competit affect maritim transport activ member state aforement social secur refund consid state aid mean articl treati ii point guidelin commun guidelin state aid maritim transport provid point aid form allevi burden social secur contribut respect social secur contribut commun seafar allow provid seafar emploi board ship regist member state guidelin aid maximum relief contribut basi provis commiss open articl procedur respect type measur type vessel bound regist member state iii applic point guidelin summaris comment articl procedur mention ireland argu levi employ social insur compani payrol look form corpor taxat unlik person tax employe social insur incom tax ireland regard flexibl implicit point guidelin fiscal treatment shipown compani provid possibl except requir eu flag link circumst applic present case employ contribut prsi levi total seafar payrol compani argument note chapter guidelin specif deal issu quot fiscal social measur improv competit quot divid point deal quot fiscal treatment shipown compani quot point deal quot labour relat cost quot point deal compat common market state aid measur relat tonnag tax acceler depreci invest measur guidelin provid exception applic entir fleet oper commun shipown provid number criteria fulfil point deal compat common market state aid measur relat type labour relat cost defin reduc rate contribut social protect commun seafar emploi board ship regist member state reduc rate incom tax commun seafar board ship regist member state fact employ cost reduct form reduc rate contribut social protect incom tax reduct dealt special distinct point guidelin show commiss intent separ issu point deal measur tonnag tax purpos appli guidelin scheme provid refund contribut social protect seafar fiscal incent mean point labour relat measur mean point note irish argument type vessel subject irish law regist ireland suffici fulfil requir point guidelin qualifi ship regist member state refund intend limit commun seafar master seamen liabl social secur contribut ireland approv measur type vessel requir point guidelin aforement requir ship regist member state fulfil respect note guidelin identifi low tax environ countri main incent ship compani flag vessel analys neg consequ result trend halt trend remedi situat guidelin permit member state introduc fiscal social relief measur order improv competit ship flag commiss consid draw guidelin measur reduc labour cost seafar issu appli respect seafar emploi ship regist member state diverg polici provid suffici incent shipown oper member state flag constru state aid improv competit eu ship type measur propos ireland compris flag link consid incompat aforement commun guidelin state aid maritim transport iv case normandi normandi irish author present type vessel qualifi propos type measur note bilater contact subsequ open articl procedur irish author agreement found shipown ship oper reflag vessel irish flag agreement place commit move provid commiss conclus conclus aid scheme type vessel held incompat common market adopt decis articl state aid ireland plan implement favour employ respect employ seafar ship engag merchant ship sea subject let charter crew lessor resid ireland incompat articl ec treati aid implement articl ireland inform commiss month notif decis measur compli articl decis address ireland brussel decemb commiss neil kinnock member commiss oj oj