commiss decis june seri tax measur belgium plan implement maritim transport notifi document number dutch french text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite regard comment procedur procedur overview letter june perman represent belgian govern gave notif accord articl treati seri tax measur merchant navi contain draft programm act measur regist regist notifi aid commiss decis measur question includ programm act august march commiss decid initi formal investig procedur provid articl council regul ec march lai detail rule applic articl ec treati aspect programm act august dossier regist number approv remaind provis programm act maritim transport sector royal decre belgian author implement provis programm act maritim sector articl programm act preambl royal decre decre provid quot legal basi taxpay claim vi vi tax administr nation court applic fiscal aid measur compat investig commiss quot accord commiss decis march letter belgian author submit comment commiss decis march letter june commiss put number addit question belgian author commiss remind august belgian author repli letter septemb januari commun guidelin state aid maritim transport publish offici journal european union enter forc dai titl aid decis concern tax measur maritim transport contain programm act august titl financ chapter maritim navig recipi aid beneficiari aid scheme undertak establish belgium engag maritim transport exploit maritim resourc towag purpos aid main purpos plan tax measur bring ship back belgian flag entir belgian merchant flag detail descript aid programm act seri tax measur maritim transport belgium flat rate taxat scheme base ship compani tonnag packag measur design benefit ship compani opt flat rate taxat base tonnag includ acceler depreci ship relief tax capit gain result sale ship subject reinvest condit tax deduct purchas ship abolit registr duti payabl registr mortgag ship flat rate taxat scheme base tonnag person manag ship behalf parti provid servic behalf shipown tonnag base flat rate taxat scheme tax base calcul corpor tax ship compani opt scheme replac flat rate amount determin basi tonnag fleet concern present scheme impos condit flag flown ship similar mechan lead favour flat rate amount laid person manag ship parti subject condit quarter fleet manag fli belgian flag flat rate taxat scheme ship elig flat rate taxat scheme elig activ oper ship carriag good passeng intern maritim transport explor exploit natur maritim resourc profit accru oper ship clearanc certif towag assist activ sea activ directli connect abovement oper letter septemb belgian author point activ fisheri sector elig amount corpor tax ship compani opt scheme fix flat rate basi net tonnag elig ship tax base corpor tax equal sum amount obtain elig ship accord scale determin tranch net tonn nt hour period start ship oper eur nt net tonn net tonn net tonn net tonn net tonn ship compani opt flat rate taxat scheme remain subject period year end period scheme tacitli renew year period compani concern serv prior notic leav scheme scheme make provis addit tax relief newest ship articl programm act taxabl profit determin flat rate basi accord rate reduc flat rate dai ship year count date deliveri flat rate dai ship year year count date deliveri ag ship determin basi date deliveri fix registrar maritim inland waterwai ship mortgag compet registr author articl programm act loss sustain previou financi year deduct tax base determin flat rate basi part loss maritim navig account time tax base maritim activ time determin relat tonnag deduct futur profit expiri period tax base determin derog busi loss incur period divis compani deduct tax base determin flat rate basi provid extent loss deduct profit divis compani subject flat rate taxat tax measur ship compani opt flat rate taxat scheme tax period ship compani subject flat rate taxat benefit type tax concess derog belgian incom tax code ship acquir hand properti belgian taxpay time part ship expens incur major repair alter carri acquir hand ship depreci account year ship servic account year subsequ account year full depreci depreci shortfal account year count ship servic recov taxabl period shortfal occur depreci period provid total annual amount depreci ship case exce invest ship depreci benefit digress depreci scheme provid articl belgian incom tax code ship acquir properti belgian taxpay time depreci linearli normal length special depreci scheme provid programm act lai legisl administr measur appli belgium decad measur record legisl enhanc legal certainti ensur continu system exempt gain sale ship gain realis sale ship exempt taxat provid ship sold remain fix asset compani year time sale amount equal sale invest year purchas ship ownership ship share ship share ship compani headquart commun exclus engag elig activ invest accord condit gain realis consid profit taxabl period invest period expir invest account invest retain asset year invest replac month sold invest account invest replac rule gain appli dispos asset acquir replac event sale end period tax base determin relat tonnag calcul gain net tax establish basi normal rule depreci includ period profit ship determin relat tonnag resid compani belgian branch resid compani exclus engag elig activ benefit invest deduct purchas price bui hand ship properti belgian taxpay time tax deduct grant lack profit insuffici profit account year success carri forward profit subsequ taxabl period accord provis applic loss carri forward join flat rate taxat scheme part invest deduct appli time profit maritim ship determin relat tonnag time deduct profit expiri period tax base determin reduct registr duti mortgag ship belgian code registr mortgag court registri duti amend rais mortgag ship longer subject payment proport registr duti irrespect ship subsequ subject flat rate taxat scheme reduct registr duti concern mortgag vessel maritim ship inland waterwai navig current belgian scheme charg made regist mortgag addit number limit fix duti hand fee payabl registrar mortgag hand registr duti payabl amount mortgag belgian author duti disincent regist ship belgian flag scheme registr duti payabl regist mortgag chang gener fix duti provid articl belgian code registr mortgag court registri duti transfer mortgag vessel debt transfer payment contractu subrog agreement payment subject registr duti accord articl code accord articl code registr duti paid amount sum guarante mortgag exclud interest arrear year guarante articl mortgag act decemb tonnag base flat rate taxat scheme applic person manag ship behalf parti articl programm act person manag ship behalf parti cover flat rate taxat scheme scale rate ten time advantag provid scheme applic ship compani rate appli case ship manag nt tranch nt tranch eur nt net tonn net tonn net tonn net tonn net tonn coverag scheme subject condit ship manag regist belgian flag manag ship behalf parti gener servic compani prepar ship fit requir provid crew behalf shipown articl programm act defin person manag ship behalf parti quot taxpay ensur technic manag equip ship behalf parti quot manag act behalf parti transport undertak belgian author confirm letter decemb manag ship behalf parti constitut provis servic benefit shipown person manag ship behalf parti sell transport servic good passeng aid maritim transport maritim transport belgium benefit aid scheme scheme exempt payment employ social secur contribut partial exempt payment emploi person contribut approv commiss decis februari june scheme exempt advanc payment earn approv commiss decis june reason initi procedur decis march commiss approv aid measur provid programm act except specif point respect commiss voic doubt compat common market point concern flat rate taxat scheme concern aid measur provid programm act flat rate taxat scheme shipown rate ship tonn commun guidelin rate principl commiss consid introduc eur rate tranch tonn tonn lead distort intra commun competit flat rate taxat scheme previous approv commiss make provis advantag rate ship exceed tonnag tabl show flat rate taxat scheme approv commiss rate determin tax base subject corpor tax rate tabl rate determin tax base flat rate taxat scheme member state sourc commiss rate euro tranch tonn dai nl de dk uk es fi fr nt nt nt nt letter octob commiss ask belgium provid inform argument justifi eur rate ship tonn bear mind rate commiss previous accept recent flat rate taxat scheme member state rang eur eur highest tonnag letter decemb belgian author provid inform justifi introduct specif rate ship tonn figur provid belgian author total number ship net tonn worldwid novemb total world fleet type ship repres world fleet term number vessel account term carri capac ship world fleet number vessel capac regist member state shown tabl suppli belgian author tabl number ship tonn member state sourc belgian author countri number ship comment greec greek fleet ship fly foreign flag unctad ship gt nt gt nt spain oil tanker lt nt oil tanker nt itali oil tanker nt bulk carrier or carrier lt nt bulk carrier nt britain contain ship lt nt oil tanker nt oil tanker nt franc bulk carrier nt oil tanker lt nt oil tanker nt germani contain ship lt nt netherland contain ship nt contain ship nt luxembourg oil tanker nt nt portug bulk carrier nt belgian author figur bear view flat rate taxat scheme digress rate base ship tonnag suffici account larg ship tanker ship tonn bulk carrier ship tonn occupi import posit fleet belgian shipown support data belgian author claim largest ship belgian owner continu fly flag conveni attract rate introduc ship tonn decis march commiss express concern introduct low rate encourag belgian shipown transfer ship commun regist belgian regist commiss consid rate lead distort competit commun commiss initi investig procedur respect introduct eur rate tranch net tonn applic ship tonn ancillari activ direct link transport commiss refus accept tonnag base flat rate taxat scheme cover activ directli connect maritim transport letter decemb belgian author provid list elig activ commiss strong doubt direct link transport ancillari temporari activ carri compani order make full personnel asset assign compani princip activ extent activ minim compar princip activ sale product intend consumpt board luxuri good provis servic directli link maritim transport gambl game tabl casino excurs passeng advertis market revenu short term invest oper capit exclud revenu financi fix asset ship brokerag activ ship dispos oper asset immov properti serv manag purpos oper resourc load unload ship oper commiss consid ancillari activ directli connect maritim transport directli contribut provid transport servic case commiss express doubt decis march extens flat rate taxat scheme abovement activ compat common market deduct flat rate tax loss suffer divis subject flat rate taxat scheme articl possibl compani simultan engag elig elig activ deduct tax determin flat rate basi tonnag loss incur compani divis extent loss deduct profit divis relev account year commiss view rule conflict gener principl elig activ strictli separ elig activ determin tax principl observ flat rate taxat scheme approv commiss express doubt advantag grant ship compani subject belgian tax sought view member state interest parti consequ provis competit commiss initi formal investig procedur respect provis articl programm act deduct newer ship flat rate taxat scheme previous approv commiss deduct ship ag purpos determin tax base decis march commiss consid addit advantag incent regist newest ship belgian flag ship gener meet safeti condit requir belgian flag older ship commiss note fact older ship regist flag conveni provis lead distinctli lower flat rate tax ship year case ship member state introduc flat rate taxat scheme approv commiss reason commiss initi formal investig procedur regard deduct provid articl programm act ship year measur flat rate taxat scheme shipown acceler depreci ship intend maritim transport contrari requir commun guidelin acceler depreci scheme make provis link elig activ decis march commiss express doubt compat depreci scheme applic ship intend maritim transport carri elig activ reduct registr duti mortgag ship reduct duti payabl registr mortgag appli mortgag ship maritim ship inland navig mortgag type invest immov properti analysi commiss view reduct select appli part type asset mortgag promot low level activ ship commiss express doubt reduct constitut state aid gener measur measur aid mean treati commiss strong doubt compat common market measur conduct maritim activ includ come maritim transport activ appertain inland navig subject aforement commun guidelin council regul eec june grant aid transport rail road inland waterwai regul grant aid decis march commiss express doubt reduct registr duti ship intend maritim transport activ compat common market flat rate taxat scheme applic person manag ship behalf parti firstli regard scheme applic person manag ship behalf parti commiss note decis march activ treat activ maritim transport regard sector organis belgium maritim ship compani cover commun guidelin belgium member state wish appli flat rate taxat scheme subcontractor maritim transport compani commiss note ship time qualifi flat rate taxat scheme owner manag point benefit rate time lower applic flat rate determin tax base thirdli belgium provid inform show scheme applic person manag ship behalf parti enhanc competit ship fly commun flag shown scheme indirectli favour belgian shipown reduct price servic manag perform behalf fourthli manag belgium activ perform pursu belgian territori shore activ relat manag ship pursu territori commun part servic busi strateg manag provid manag behalf parti perform countri fifthli procedur initi belgium furnish econom argument justifi fact tax base person manag ship behalf parti ten time lower applic shipown final commiss wonder person manag ship behalf parti work exclus belgian commun shipown propos scheme requir quarter ship manag regist belgian regist manag offer servic shipown subject tax commun quarter manag fleet tantamount econom advantag grant commun maritim transport compani comment interest parti comment union royal de armateur belg letter august union royal de armateur belg hereinaft refer union royal profit make associ belgian shipown transmit commiss comment point cover formal investig procedur union royal emphasis low rate applic tranch tonn design bring ship tonnag back commun flag recal ship repres world fleet unit total number unit worldwid account worldwid carri capac total tonn deadweight regard tax deduct newer ship ship year ten year union royal stress primarili intend promot young fleet safer environment friendli ship add reduct contribut maintain attract high qualiti job maritim sector shore maintain maritim europ union royal prohibit possibl maritim ship compani deduct loss incur divis flat rate tax lead discrimin belgian compani compani maritim divis offset loss year incur divis profit divis loss deduct profit base tonnag regard list ancillari activ commiss express doubt union royal point belgian govern cue oecd commentari tonnag tax scheme netherland unit kingdom emphasis ship brokerag activ perform compani ship perfectli consist spirit commun guidelin regard scheme acceler depreci ship union royal note fact union royal ask belgian govern confirm legisl tax scheme argu exist entri forc treati order enhanc legal certainti regard scheme regard reduct registr duti regist mortgag ship intend maritim transport activ union royal point tax exist member state argu accept reduct detriment competit posit owner belgian ship union royal stress measur improv competit posit inland ship sector regard manag ship behalf parti union royal emphasis propos scheme requir ship manag fly belgian flag point normal manag entitl flat rate taxat applic shipown manag pursu profess run risk shipown comment zentralverband der deutschen seehafenbetrieb letter juli zentralverband der deutschen seehafenbetrieb feder german sea port compani hereinaft refer feder transmit comment commiss take view aid maritim transport lead distort intra commun competit towag sector feder point competit europ port depend larg extent towag cost maintain desir foster competit towag compani port port contribut maintain competit port desir competit place similar condit competit feder regret flat rate taxat scheme appli belgian towag compani gener feder take view scheme allevi wage cost towag compani compat commun guidelin final ask aid scheme towag sector declar incompat common market comment handelskamm hamburg letter juli handelskamm hamburg hamburg chamber commerc transmit comment commiss repres hamburg economi compani handelskamm hamburg concern belgian tonnag base flat rate taxat scheme distort competit towag compani port northern europ opinion commun guidelin applic inland ship activ sea port ask formal investig procedur extend applic scheme towag sector comment bugsier letter june bugsier compani bugsier rederei und bergung gesellsschaft mbh transmit commiss comment interest parti letter commiss account consid condit laid programm act respect towag criteria quot sea clearanc certif quot insuffici prevent unfair competit commun port towag sector commiss extend formal investig procedur aspect programm act comment belgium pursuant articl regul ec commiss document belgian author comment comment zentralverband der deutschen seehafenbetrieb letter august comment handelskamm hamburg letter august comment bugsier rederei und bergung gesellschaft mbh letter august comment union royal de armateur belg letter septemb commiss receiv observ belgian author comment transmit letter belgian author transmit commiss observ commiss decis march initi formal investig procedur regard aspect plan fiscal measur maritim transport flat rate taxat scheme shipown low rate tonn flat taxat scheme decis march commiss consid introduct eur rate tranch tonn tonn prohibit commun guidelin aid maritim transport lead distort intra commun competit flat rate taxat scheme previous approv commiss laid measur equal favour ship tonn commiss endeavour tax rate scheme previous approv narrow rang shown tabl ensur high degre converg taxat scheme commun belgium emphasis rate contrari commun guidelin belgian author note purpos measur distort intra commun competit promot return belgian flag ship tonn belgian author recal ship tonn repres world fleet unit regist commun ship quot european quot fleet tonn regist greec take account small number ship involv belgian author assum member state hitherto introduc specif measur type ship belgium wish attract larg capac ship flag grant rate thing adapt specif featur belgian author point introduct flat rate taxat scheme plan belgium tax burden tantamount time amount tax levi countri flag conveni countri malta cypru countri belgian author maintain access european union bring distort competit introduct belgium specif rate high tonnag ship belgian author fact member state shown specif interest high capac ship small number total absenc ship member state prevent belgium pursu polici respect final belgian author refer commun guidelin provid paragraph section quot creation condit allow fairer competit flag conveni forward quot applic flat rate taxat scheme profit activ direct link transport activ compil list elig activ includ repli commiss decemb belgium refer oecd commentari model convent respect tax incom capit comment articl ship air transport tonnag tax scheme establish netherland unit kingdom approv commiss decis march august list elig activ base exist scheme belgian author commiss treat member state specif belgian author note connect temporari activ compani pursu order make full personnel asset assign compani princip activ activ minim compar princip activ text model tonnag base flat rate taxat scheme unit kingdom regard sale product intend consumpt board luxuri articl provis servic directli link maritim transport gambl game tabl casino excurs passeng belgian author argu descript measur likewis model tonnag base flat rate taxat scheme unit kingdom regard revenu short term invest oper capit ship brokerag compani ship dispos oper asset immov properti manag purpos oper facil load unload ship belgian author base argument explanatori memorandum pertain dutch tonnag base flat rate taxat scheme provis allow loss divis deduct profit divis compani deduct tonnag base flat rate tax belgian fiscal law corpor tax compani taxabl total profit mean profit loss tax year offset divis branch compani belgian author recal flat rate scheme determin tonnag base flat rate tax taxabl profit accru maritim ship belgian author view posit adopt commiss lead discrimin belgian compani compani maritim divis offset year loss incur divis profit divis loss deduct profit determin basi tonnag tax deduct ship year ship ten year belgian author stress commun guidelin lai rule applic rate member state introduc flat rate taxat scheme possibl introduc incent ship opinion belgian author fact scheme recent approv provid deduct prevent belgium introduc incent decis march commiss state experi greater tendenc regist older ship flag conveni belgian author maintain argument contrari realiti foundat refer extract review maritim transport enclos letter tax measur flat rate taxat scheme shipown scheme acceler depreci belgian author acceler depreci scheme set undergon amend recent scheme date back sign treati scheme transpos legisl programm act august enhanc legal certainti belgian author provid commiss documentari proof show scheme exist entri forc treati januari belgian author enclos letter intern instruct ministri financ date august lai procedur implement specif depreci scheme ship letter ministri financ gener shipown associ date januari indic scheme applic reduct registr duti mortgag ship intend maritim transport gener tax incent accept provid confin maritim transport activ belgian author view reduct registr duti ship maritim transport compat section commun guidelin measur constitut aid mean treati belgian author main reason introduc measur absenc similar tax regist mortgag ship netherland grand duchi luxembourg belgian author absenc tax belgium neighbour countri place belgian fleet unfavour competit posit scheme applic manag act behalf parti respons observ made commiss decis march belgian author refer explanatori memorandum draft programm act flat rate taxat scheme establish order make technic manag ship competit make make crew basi manag contract belgian author huge market activ belgium plai small part belgian author commun guidelin explicitli mention reloc ancillari activ manag ship countri section paragraph involv higher loss job sea shore programm act ship manag regist belgian regist ship belgian author point condit exist flat rate taxat scheme maritim transport compani order benefit scheme manag pursu activ ship manag belgian author recognis determin flat rate tax ship account shipown manag legal person pursu activ belgian author deem normal case incom determin tax separ belgian author fact rate appli justifi activ give entitl remuner evalu aid exist aid mean ec treati articl treati aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good incompat common market affect trade member state tonnag base flat rate taxat belgian author intend grant advantag undertak state resourc subsidi threaten distort competit affect trade member state reason measur question subject formal investig procedur constitut state aid mean articl treati scheme acceler depreci ship offer depreci rule gener provid articl belgian incom tax code specif appli limit categori asset measur effect state aid mean articl treati ascertain registr charg levi establish mortgag ship constitut aid belgian author suppli inform show registr duti uniqu case commun member state equival tax registr mortgag ship commiss note registr duti paid mortgag immov properti scheme question confin ship maritim transport inland navig commiss point rule govern tax scheme mortgag registr logic registr duti levi proport amount mortgag irrespect type asset mortgag relat commiss take view abolit substanti reduct tax part sector activ concern constitut state aid mean articl treati scheme continu appli chang activ mortgag regist measur appli categori asset categori asset ship qualifi reduct measur treat gener measur final flat rate taxat scheme person manag ship behalf parti specif shipown aid mean articl treati commiss note establish decis march tantamount aid mean articl treati fact belgian author disput evalu comment submit decis gener rule commiss consid aid subject formal investig procedur unlaw longer legal administr impedi implement promulg royal decre advantag grant practic commiss regret belgium implement measur commiss prior approv legal basi articl aid facilit develop econom activ econom area regard compat common market aid advers affect trade condit extent contrari common interest commiss consid articl legal basi applic case scrutini aid maritim sector examin light commun guidelin state aid maritim transport guidelin describ scheme state aid introduc promot interest maritim transport commun pursuit gener object safeguard employ commun sea shore improv safeti maintain maritim commun improv maritim skill measur examin formal investig procedur implement text examin forc date entri forc measur measur examin commiss commun guidelin forc publish januari investig plan fiscal measur compat guidelin differ greatli regard aid measur relat corpor tax treatment person manag ship behalf parti sector maritim transport affect measur investig commiss refer commun text applic state aid sector analysi measur flat rate taxat scheme commiss take cognis comment made interest parti extend formal investig procedur applic tax measur dredg sector commiss point aspect programm act cover decis decis initi inform investig procedur relat aspect commiss consid decis initi procedur condit laid programm act suffici exclud towag activ cover definit maritim transport benefit tax concess view call question interest parti invit decis march comment aspect programm act commiss intend deal aspect programm act decis basi examin impact programm act belgian towag sector light observ submit interest parti comment belgian author commiss consecut point respect initi formal investig procedur march rate ship tonn commiss note belgian author commit appli eur rate long commiss rule compat common market outcom formal investig procedur measur implement commiss note tonnag base flat rate taxat scheme previous approv commiss made provis specif treatment larg ship commun guidelin leav degre discret regard accept level rate flat rate taxat scheme commiss suffici experi scheme rate suffici attract encourag shipown bring larg tonnag ship cover eur rate back flag countri commun flag commiss consid incompat common market plan belgian author appli special eur rate ship tonn ship fly flag member state aim guidelin strengthen commun fleet creat employ commun ensur ship subject commun rule regard safeti obviou object met ship fli flag member state care prevent shipown benefit eur rate reflag ship commun flag belgian flag let sail temporarili flag countri order ensur introduct eur rate lead reflag commun commiss deem impos ship come regist countri minimum period year ship reflag belgian flag previous regist commun flag condit make attain object laid commun guidelin transfer ship control commun shipown regist flag countri commun ship regist run risk advers affect intra commun trade commiss consid introduct eur rate tranch tonn tonn provid articl programm act august compat common market provid ship concern regist year commun flag condit met commiss consid measur incompat common market guarante signific risk aforement rate eur lead distort competit intra commun trade extens flat rate taxat scheme profit activ commiss note activ respect formal investig procedur institut list provid belgian author repli commiss decemb belgian author point letter belgium basi indic list oecd model tax convent incom capit tonnag tax scheme establish netherland unit kingdom commiss note list activ respect procedur institut includ incom gener activ question activ elig complet relev activ gener cost shipown question relev activ fact intrins link maritim transport activ logic includ cost gener account basi profit subject flat rate taxat scheme calcul ensur cost deduct profit calcul inelig activ ancillari temporari activ regard ancillari temporari activ quot carri compani order make full personnel asset assign compani princip activ extent activ minim compar princip activ quot commiss note belgian author furnish argument show activ indispens intrins link maritim transport activ limit condit activ natur elig cover flat rate taxat scheme commiss take view activ fall categori elig activ inelig activ commiss recal approach consist adopt recent decis regard inelig activ order prevent abus applic scheme maritim transport final commiss believ absenc clear limit rule cover ancillari temporari activ signific potenti sourc deviat scheme origin object reason commiss consid cover activ flat rate taxat scheme compat common market sale product servic intend consumpt board ascertain sale product intend consumpt board luxuri articl provis servic direct link maritim transport gambl game tabl casino excurs passeng regard elig order maintain level plai field competit commun accord object commun guidelin commiss earlier decis consist pursu polici includ flat rate taxat scheme sale articl provis servic directli link maritim passeng transport commiss view sale luxuri articl gambl game tabl casino board elig ship intrins link maritim passeng transport activ elig accord principl activ explicitli exclud irish finnish french flat rate taxat scheme commiss opinion belgian author invok implement provis pertain taxat scheme member state provis notifi commiss mention commiss decis approv relev scheme word member state invok exist illeg aid alleg real member state justifi compat similar aid territori view consider commiss consid includ sale product servic intend board consumpt flat rate taxat scheme compat common market advertis market distinct made advertis market activ involv cost shipown servic provid parti gener incom servic provid shipown advertis market cover flat rate taxat scheme entail cost connect maritim transport expenditur advertis market ship compani activ case advertis market elig activ gener incom ship compani advertis market gener incom ship compani verifi intrins link maritim transport instanc commiss opinion light commun guidelin activ directli link maritim transport elig flat rate taxat scheme quot activ maritim ship quot elig sale advertis space board passeng ship normal activ compani engag maritim passeng transport specif case includ activ flat rate taxat scheme consid compat common market advertis market ancillari activ ship compani directli link maritim transport servic commiss take view consid elig short term invest revenu oper capit busi revenu short term invest oper capit ship compani result normal financi manag revenu import ship compani activ affect strong season variat short term invest ordinari cash resourc normal activ directli link ship compani princip activ commiss opinion revenu elig extent correspond financi product ship compani normal work capit connect pursuit elig activ financi product hail except asset ship compani relat long term invest origin resourc gener inelig activ commiss opinion elig flat rate taxat scheme commiss consid includ short term invest revenu oper capit compat common market revenu relat financi product ship compani normal work capit elig activ ship brokerag compani ship ship brokerag activ consist cargo port behalf shipown interest ship brokerag activ compani behalf consist addit cargo port supplement cargo ship belgian author argu basi explanatori memorandum dutch law establish tonnag base flat rate taxat scheme commiss argument account show activ elig commiss note activ gener revenu ship compani normal activ shipown cargo ship activ gener turnov increas ad shipown exist custom give rise specif remuner client suppli addit cargo normal activ shipown seek asset make profit reason commiss consid inclus flat rate taxat scheme ship brokerag activ shipown behalf compat common market dispos oper asset dispos oper asset oper equip compani purpos load unload ship oper regard activ directli link maritim transport reason capit gain ship cover flat rate taxat scheme invest pro rata tempori flat rate taxat scheme appli respect capit gain offic build natur intend maritim transport fact asset type compani dispos concern properti virtu natur intend maritim transport activ capit gain sale includ flat rate taxat scheme inclus capit gain sole relat properti natur intend maritim transport activ compat common market conclus elig activ examin conclus commiss consid inclus flat rate taxat scheme activ incompat common market ancillari temporari activ sale product intend consumpt board luxuri articl provis servic directli link maritim transport gambl game tabl casino excurs passeng incom invest correspond revenu compani ordinari cash resourc advertis market relat sale advertis space board elig ship ship brokerag activ behalf ship parti dispos oper asset virtu natur intend maritim transport commiss consid inclus flat rate taxat scheme activ compat common market incom short term invest oper capit correspond revenu compani ordinari cash resourc advertis market relat sale advertis space board elig ship ship brokerag activ ship dispos oper asset natur intend maritim transport deduct loss divis flat rate tax commiss recal earlier decis call introduct measur prevent abus refer ring fenc measur prevent inelig activ benefit measur initi intend maritim transport limit measur essenti import ensur protect mechan commun maritim transport sector lose credibl justif light commun law extend activ subject intern competit pressur maritim transport sector subject commiss consid crucial maintain strict separ account elig inelig activ determin taxat applic commiss ascertain principl appli flat rate taxat scheme approv belgian author show calcul profit remov barrier maritim divis regard maritim sector sector concern fact commiss fail understand argument adduc union royal de armateur belg compani made separ penalis letter septemb belgian author gave commit compani simultan engag elig inelig activ separ account commiss commit guarante complianc principl strict separ account elig inelig activ situat union royal aris commiss deem maintain strict separ account elig inelig activ consid provis articl programm act loss suffer divis tax deduct tax determin flat rate basi incompat common market deduct ship year commiss note belgian author intend favour newer ship order foster develop safer environment friendli fleet note tonnag base flat rate taxat scheme implement member state approv commiss compris specif rate vari ship ag commiss note nomin rate fix belgium make level taxat compar scheme member state commiss previous approv longer case reduct appli newest ship reduct implement make tax level belgium attract comparison scheme forc member state previou decis commiss striven converg flat rate taxat scheme common featur similar tax level shown tabl fact commun guidelin posit discrimin benefit newest ship consider remov commiss scope discret determin measur lead distort extent contrari common interest commiss opinion introduct reduct ship year disrupt current balanc member state flat rate taxat scheme commiss consid common interest authoris flat rate taxat scheme deviat characterist scheme previous approv benefit ship commiss consid make provis addit advantag newest ship order contribut object commun guidelin view commiss consid reduct provid articl programm act compat common market analysi measur cover flat rate taxat scheme maritim transport scheme acceler depreci ship intend maritim transport commiss recal measur fact aid mean articl treati derog articl belgian incom tax code govern acceler depreci lai depreci rule gener provid articl commiss note commun guidelin prohibit acceler depreci maritim transport scheme question quot exist aid quot mean articl regul ec maritim transport commun rule applic sector reduct registr tax appli fisheri inland ship permit grant aid commiss consid decis march initi formal investig procedur serv invit belgium submit comment articl regul ec take account unjustifi advantag scheme ship engag elig activ commiss deem make propos measur case accord articl regul ec present decis commiss propos belgium measur june belgium abolish special option scheme applic depreci provid articl programm act respect ship engag elig activ decemb belgium inform commiss decis abid measur reduct registr duti mortgag ship intend maritim transport case measur examin commiss note maritim transport commun rule applic sector reduct registr tax appli fisheri inland ship permit grant aid invest aid accept framework commun guidelin commiss note decis march appli respect ship natur intend maritim transport tug dredger vessel inland ship commiss consid reduct exempt payment registr duti mortgag ship intend maritim transport state aid incompat common market flat rate taxat scheme person manag ship behalf parti commiss note interest parti union royal de armateur belg submit comment scheme ship manag cover formal investig procedur initi march commiss wonder person manag ship behalf parti engag maritim transport activ belgium ship manag behalf parti consist provid crew ship fit ship equip plan maritim transport activ person manag ship behalf parti servic ship compani shipown conclud transport contract shipper activ treat transport servic commun guidelin publish januari aid maritim transport provid ship manag compani receiv aid ship respons crew manag technic manag compani elig assum full respons oper ship duti respons impos ism code commiss authoris aid ship manag meet condit laid commun guidelin regard level taxat person manag ship behalf parti commiss note basi figur suppli belgian author equal fleet tonnag manag lower turnov shipown capit cost incur shipown manag bear provid belgian author ratio ship manag shipown turnov ship larg crude carrier vlcc type show manag subject flat rate taxat scheme rate applic shipown flat rate tax significantli higher pai normal corpor tax scheme commiss opinion claim substanti detail studi relat respect turnov profess respect equalivalentship fact logic appli lower tax rate manag shipown absenc studi commiss take view basi inform dispos accept ratio taxat rate basi tonnag shipown ship manag view inform commiss believ flat rate taxat scheme person manag ship behalf parti taxat base tonnag fleet manag compat common market rate relat tonnag applic ship transport compani manag question time respons crew manag technic manag ship accord requir commun guidelin publish januari aid maritim transport conclus conclus commiss consid regard flat rate taxat scheme shipown provid programm act august introduct eur rate tranch tonn tonn articl programm act compat common market provid ship concern regist past year commun flag inclus flat rate taxat scheme revenu activ articl programm act incompat common market ancillari temporari activ sale product intend consumpt board luxuri articl provis servic directli connect maritim transport gambl game tabl casino excurs passeng short term invest oper capit correspond revenu compani normal cash resourc accru elig activ advertis market provid relat sale advertis space board elig ship ship brokerag activ ship parti dispos oper asset natur intend maritim transport inclus flat rate taxat scheme revenu activ articl programm act compat common market short term invest oper capit correspond revenu compani normal cash resourc accru elig activ advertis market provid relat sale advertis space board elig ship ship brokerag activ compani ship dispos oper asset natur intend maritim transport deduct taxat determin flat rate basi relat tonnag loss divis relev account year deduct profit compani divis articl programm act incompat common market reduc rate calcul flat rate tax ship ten year articl programm act incompat common market regard tax measur flat rate taxat scheme shipown commiss consid incompat common market special depreci mechan provid articl programm act ship elig activ reduct ship intend maritim ship registr tax mortgag ship intend maritim transport basi inform dispos commiss compat common market flat rate taxat scheme person manag ship behalf parti provid articl programm act posit review futur commiss decis basi notif complet relev inform commiss consid compat common market flat rate taxat scheme person manag ship behalf parti provid tonnag relat rate applic maritim ship compani manag question simultan respons manag crew technic manag ship accord requir commun guidelin publish januari aid maritim transport decis immedi enforc includ regard recoveri individu aid illeg grant prejudic possibl aid qualifi state aid criteria laid articl treati met aid regard aid compat common market virtu characterist decid articl fiscal measur laid belgian programm act august respect formal investig procedur initi commiss decis march constitut state aid mean articl treati articl introduct flat rate taxat scheme shipown rate reduc eur tonn tranch tonn compat common market provid ship tonn reduc rate appli regist flag countri year preced entri flat rate taxat scheme articl revenu accru activ elig flat rate taxat scheme shipown ancillari temporari activ sale product intend consumpt board luxuri articl provis servic directli connect maritim transport gambl game tabl casino excurs passeng revenu short term invest oper capit correspond incom compani ordinari cash resourc accru elig activ advertis market correspond sale advertis space board elig ship ship brokerag activ behalf ship parti dispos oper asset natur intend maritim transport inclus flat rate taxat scheme shipown incompat common market revenu accru activ elig flat rate taxat scheme shipown revenu short term invest oper capit correspond incom compani normal cash resourc accru elig activ advertis market correspond sale advertis space board elig ship ship brokerag activ behalf compani ship dispos oper asset natur intend maritim transport inclus flat rate taxat scheme shipown compat common market provid condit set paragraph compli articl deduct loss divis compani liabl taxat subject flat rate tax tonnag base flat rate tax ship owner incompat common market articl reduct tax rate flat rate taxat shipown respect ship year incompat common market articl applic scheme acceler depreci ship ship natur intend maritim transport incompat common market measur propos belgium abolish special option scheme applic depreci ship intend natur maritim transport june decemb belgium inform commiss decis adopt measur articl reduct exempt payment registr duti mortgag ship natur intend maritim transport incompat common market articl tonnag base flat rate taxat scheme person manag ship behalf parti compat common market provid simultan respons manag crew technic manag ship accord provis commun guidelin forc aid maritim transport provid tonnag relat rate applic maritim transport compani articl month notif decis belgium inform commiss measur ensur programm act august conform present decis recov incompat aid grant illeg programm act interest calcul accord commiss regul ec articl thereof articl decis address kingdom belgium brussel june commiss loyola de palacio vice presid oj note oj oj call tonnag tax english section commiss decis march note event dispos end period profit maritim navig determin basi tonnag net tax calcul gain refer articl establish basi normal depreci rule tax purpos includ period profit maritim navig determin basi tonnag quot provis articl appli period profit maritim navig determin relat tonnag quot section commiss decis march part invest deduct appli time profit maritim navig determin relat tonnag time deduct profit expiri period profit determin quot section commiss decis march amend articl royal decre april articl act decemb articl programm act august letter sg case nn letter sg case nn letter sg case nt world fleet total nt busi loss incur taxabl period divis compani deduct profit determin flat rate taxabl period accord articl extent loss deduct profit compani divis quot oj regul amend regul ec oj section entitl quot fiscal treatment shipown compani quot commun guidelin refer fiscal scheme quot shipown compani quot quot shipown quot scheme provid articl reserv taxpay manag ship behalf parti provid number ship manag behalf parti regist belgian regist ship compani wish make scheme provid articl pursu activ manag ship quot articl programm act version oj commiss decis august case advertis commerci propaganda quot dutch call quot cargadoor quot lower hous dutch parliament parliamentari year unoffici translat made belgian administr passag dutch explanatori memorandum translat english dutch origin quot purpos articl profit maritim ship includ profit made activ directli connect oper abovement ship activ includ load unload shipown manag ship brokerag activ carri manag directli connect activ scheme extent perform ship oper taxpay directli connect activ includ dispos asset taxpay oper concern ship oper taxpay instanc build manag take place compani asset load unload ship quot commiss decis march case report unctad secretariat unctad rmt unit nation public sale ii isbn issn articl programm act note section commun guidelin commiss decis decemb case point commiss decis octob case section commiss decis case point commiss decis march case section point guidelin examin state aid fisheri acquacultur oj footnot footnot section commun guidelin quot interest stipul commun base ship compani natur recipi tax scheme ship manag compani establish commun qualifi provis ship manag compani entiti provid kind servic shipown technic survei crew recruit train crew manag vessel oper case ship manag assign technic crew manag vessel case act classic quot shipown quot transport oper concern case ship industri sector experienc strong increas competit intern level reason extend possibl tax relief cateogri ship manag quot quot ism code quot mean intern manag code safe oper ship pollut prevent adopt intern maritim organis imo resolut elig activ section point decis march point present decis footnot oj