Tonnage Tax: A Widespread State Aid Regime in the European Union

Journal
Author
Martínez Bárbara, G.
Country
European Union
Published Date
Issue
European Taxation 2010 (Volume 50), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article examines State aid concerns regarding tonnage taxation schemes, the evolution of the EU guidelines on maritime transport over the last 15 years and the latest Commission Communications and decisions on tonnage taxation.