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22 August 2019 The on-line newspaper devoted to the world of transports 04:54 GMT+2



July 26, 2019

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The EU commission authorizes Holland to postpone three modifications to the tonnage tax

The estimated impact of the three measures is of 6,5 million euros per year

The EU commission has authorized Holland to postpone on December 31, 2028 until three modifications to the tonnage tax, the regime of forfetaria taxation of the taxable income of societies that carry out services of marine transport that is based based on the tonnage and the seniority of the employed ships. Originally approved of in 2009 and 2010, the three measures regard a share reduced for ships of great dimensions of advanced net tonnage to 50.000 tons, a tax basis reduced for the societies of ship management and the application of the regime of the tonnage tax to the ships posacavi, to the ships posatubi, the ships from search and the ships crane. The estimated impact of the three measures is of 6,5 million euros per year.

In order to obtain the delay the Dutch authorities have been engaged to modify within next 1° January the national legislation on the tonnage tax regarding requirement of flag for the societies of ship management, to demand at the moment of the adhesion to the regime of tonnage tax the presence in the fleet at least a ship clapper flag of States of the EU or European Economic Spazio and to impose a limit of 50% to the revenues generated from activity considered accessory to the marine transport.



PSA Genova Pra' Vincenzo Miele


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