2009/626/EC: Commission Decision of 25 February 2009 on the Aid Scheme C 2/08 (ex N 572/07) on the amendment to the maritime tonnage tax system which Ireland is planning to implement (notified under document C(2009) 688) (Text with EEA relevance)

Decision · 4 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

The notified amendment to the tonnage tax scheme N 504/02, initially approved by the Commission on 11 December 2002, is compatible with the common market subject to the conditions set out in Article 2. It may be applied with effect from 1 January 2007.

Article 2

There shall be a minimum ratio of 10:1 between chartered-in vessels and owned vessels operated by each tonnage tax company. Each of the chartered-in vessels operated by a given tonnage tax company shall satisfy at least one of the following conditions: (a) the chartered-in vessel is registered in a Community or EEA maritime register; (b) the crew management and technical management of the chartered-in vessel are carried out on the territory of the Community or the EEA.

Article 3

Ireland shall inform the Commission, within 2 months of notification of this Decision, of the measures taken to comply with it.

Article 4

This Decision is addressed to Ireland.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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