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16 November 2018 The on-line newspaper devoted to the world of transports 01:51 GMT+1



October 12, 2018

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Original news
The EU commission authorizes Denmark to extend the application of the tonnage tax to ships employed in the offshore industry

The Danish authorities have been engaged to modify to modify the regime so that it is only applied to activities of marine transport effectively carried out

The EU commission has authorized Denmark to extend the fiscal regime of the tonnage tax to other types of ships, while meanwhile the Danish authorities have been engaged to modify the national system of forfetaria taxation based on the tonnage of the ships of the marine enterprises so that it is only applied to effectively carried out activities of marine transport, as demanded during the last few years from the Commission to the aim to guarantee parity of treatment for the European marine enterprises and in order to monitor the developments in the field and to avoid undue distortions of the competition.

In May 2016 Denmark had notified to the EU commission the intention to extend the capacity of the just current regime of the tonnage tax to the motor patrol vessels, to the employed ships to service of the offshore industry, to the ships employed for the installation, repair and maintenance of wind systems, to the ships it mails tubes and it rests lead let alone to the ships support employed in the iced seas and to the ships offshore lodging.

Taking note that such ships are engaged in marine activities subject to same legal constraints and the same conditions of competition of the marine transport, the EU commission has authorized Denmark to extend the regime to such ship.

As for the modifications to the current regime of the tonnage tax applied in Denmark, the Danish authorities have been engaged to modify the regarding norms the closely connected auxiliary services to the activities of marine transport, than in future they will be subject to the tax on the tonnage only if they less represent of 50% of the yield total generated from a ship subordinate to the regime of the tonnage tax. The relative norms to the activities of the chartering of the ships to bare boat, services will be modified also that will be subject to the tonnage tax on condition that the same beneficiary manages at least 50% of the fleet subordinate to such regime and that the ships are not leased for a advanced period to three years.

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