The European Commission has opened an in-depth investigation to examine whether changes to the French tax rules for maritime companies are in line with EU state aid rules.

The Commission will in particular investigate the inclusion of time chartered vessels sailing under non-EU flags in the scope of a favorable fiscal regime based on the taxation of the fleet tonnage. The term "time chartering" refers to transport services which are provided with vessels and crew temporarily rented from other companies. The opening of an in-depth investigation gives interested third parties the possibility to comment on the measure under assessment. It does not prejudge the outcome of the investigation.

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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