2010/213/: Commission Decision of 18 December 2009 on State aid C 34/07 (ex N 93/... (32010D0213)
2010/213/: Commission Decision of 18 December 2009 on State aid C 34/07 (ex N 93/06) related to the introduction of a tonnage tax scheme in favour of international maritime transport in Poland (notified under document C(2009) 10376) (Text with EEA relevance)
- COMMISSION DECISION
- of 18 December 2009
- on State aid C 34/07 (ex N 93/06) related to the introduction of a tonnage tax scheme in favour of international maritime transport in Poland
- (notified under document C(2009) 10376)
- (Only the Polish text is authentic)
- (Text with EEA relevance)
- (2010/213/EU)
- 1.
- PROCEDURE
- 2.
- DETAILED DESCRIPTION OF THE AID
- 2.1.
- Summary
- 2.2.
- The tonnage tax scheme
- 2.3.
- Eligibility criteria
- 2.3.1.
- Eligible vessels
- 2.3.2.
- Eligible activities
- 2.3.3.
- Eligible entities
- 2.3.4.
- Strategic and technical management
- 2.3.5.
- Use of chartered-in vessels
- 2.3.6.
- Ring fencing measures
- 2.3.7.
- The ‘all or nothing’ option
- 2.4.
- Flag-link
- 2.5.
- Duration of the scheme
- 2.6.
- Possible overlap with other schemes
- 2.7.
- Annual reporting
- 3.
- REASONS FOR OPENING THE INVESTIGATION PROCEDURE
- 4.
- COMMENTS FROM POLAND
- 5.
- COMMENTS FROM INTERESTED PARTIES
- 6.
- ASSESSMENT OF THE MEASURE
- 6.1.
- Existence of aid under Article 107(1) of the TFEU
- 6.2.
- Legal basis for the assessment
- 6.3.
- Assessment of compatibility
- 6.4.
- Eligibility of natural persons to the tonnage tax; deduction in the case of natural persons liable to tonnage tax of health insurance contributions and of social security contributions from respectively their tonnage tax and the tax base
- 6.5.
- Eligible main activities
- 6.6.
- Management activities
- 6.7.
- Ring-fencing measures
- 6.8.
- Compliance with aid ceiling
- 6.9.
- Reports
- Article 1
- Article 2
- Article 3
- Article 4
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