Commission Decision (EU) 2015/667

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,Having called on interested parties to submit their comments pursuant to those articles^note, and having regard to their comments,Whereas:

HAS ADOPTED THIS DECISION:

Article 1 #

The amendment to the tonnage tax scheme implemented unlawfully by France in 2005, in breach of Article 108(3) of the Treaty on the Functioning of the European Union, is incompatible with the internal market in relation to the rules applicable to time-chartered vessels.

Article 2 #

France shall amend the legislation applicable to the tonnage tax scheme with effect from the 2015 tax year in accordance with the commitment that it has given, under which the beneficiaries of the tonnage tax scheme, on entering the scheme, must have at least 25 % of their fleet under the flag of a Member State of the Union or of a State party to the EEA Agreement, and subsequently maintain or increase this proportion.

Article 3 #

France shall inform the Commission of the adoption of the legislative amendments referred to in Article 2.

Article 4 #

This Decision is addressed to the French Republic.

Commission Decision (EU) 2015/667

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Key facts

Connections