Brussels, 13/09/2007 (Agence Europe) - The European Commission decided, on Wednesday 12 September, to open an official investigation into a Polish measure whereby entities liable for taxes in Poland and engaged in international maritime transportation could change the tax base for their operating profits. The investigation will assess whether tonnage tax can replace the tax levied on natural - or legal - persons that are liable for personal income tax and assess how a raft of other measures proposed might impact on compatibility with state aid.
Under the measure notified to the Commission, international maritime transport companies established in Poland and meeting certain criteria could opt for a tonnage tax based on the net tonnage of their fleet, in place of the usual corporation tax levied on the profits derived from their maritime activities. The notified scheme was scheduled to run for ten years from 2007. Although the Commission authorises state aid to maritime companies in the form of tonnage tax (see EUROPE 8576), it says that this Polish scheme differs in several respects from previous aid of the kind already approved. The investigation will assess the impact of several factors on compatibility, including: (1) the coverage by tonnage tax of natural - or legal - persons liable for personal income tax; (2) the possibility for these persons, if it appears that tonnage tax can be a substitute also for personal income tax, to deduct social security contributions from their tax payments and health insurance contributions from their tax base; (3) the requirement imposed on tonnage tax companies to stay within tonnage tax for a minimal period of only five years rather than ten years as in other tonnage tax schemes; (4) the unrestricted coverage of vessels for which the company does not assure the commercial management, technical management and the management of crews; (5) the possibility of putting tugs and/or dredgers under tonnage tax, even where maritime transport represents less than half of their operational time over the tax year. (aby)