The European Commission has officially asked Greece to amend its discriminatory taxation rules for foreign-flagged ships.

Under Greek tax rules, Greek-flagged ships and certain vessels managed from Greece are exempt from income tax and instead subject to the simplified and lower special tonnage tax for maritime activities. Foreign-flagged ships, on the other hand, are subject to the less favourable income tax regime. Additionally, Greek legislation allows an income tax exemption for dividends from entities using Greek-flagged ships, but not for dividend from companies using foreign-flagged ships.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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