RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it

A. S. Bergantino: Tonnage tax: the Italia n proposal and the European experiences
the latter' nationalities (1: 15 ratio). Where companies are unable to provide
in-house training, usually for organisational difficulties, they can fulfil
their obligation through the so called "payments in lieu of training" (PI­
LOT) to be paid into an ad hoc fund, the Maritime Training Trust, co-managed
by the industry and the trade unions. Funds thus collected are used
to finance approved courses granting the watchkeeping qualifìcation (33),
for those cadets unable to participate in the in-house training programme.
Given the success af the measure, a similar pragramme far ratings is currentIy
under review.
The European Commission has been particularly fond of the UK initiative,
in the light of the potential positive effects on the maritime labour
market and on the related sector, for which, as mentioned earlier, ex-seafarers
represent a pool of qualified workers. The Commissioner Lloyola
de Palacio, following the Commission's approvai of the British proposal,
gave the following statement:
"[ am deeply convinced that Great Britain has used the guidelines Ithe
Community's) in a way that is effective and balanced for the purposes of promoting
the competitiveness of its own f/eet" ... "/o connect the benefìts that
can be derived from tonnage tax to training seafarers is an interesting approach
for the promotion of higher standards of safety on European ships ".
6. The cost of tonnage tax: preliminary estimates
An estimate of the effects of the new regime in terms of tax revenues
can only be approximate and be based on a number of hypotheses. In
order to calculate these preliminary estimates, coefficients currently used
in Europe for the two types of lump sum taxation systems have been
used: those for the lump-sum determination of the taxable basis (scenario
Il and those for the lump-sum determination of the tax (scenario II).
The tax revenue for the different scenarios has been calculated by
considering the entire Italian fleet (34) and by assuming that ali existing
companies elect into the lump-sum regime.
(33) This is an internationally accepted certificate, compulsory since 2000, attesting
the achievement, far a seafarer, of both a minimum qualification standard in
key tasks aboard ships and a minimum accepted level of training. This qualification
was introduced by the Standard Convention ofWatchkeeping (STCW) approved in London
in 1978 by the IMO, and extensively re-formulated in 1995 \vith the aim of reducing
the impact of human error in accidents at sea (80 0 /c of these is the result of
human error) and in pollution caused by ships.
(34) Identified with the criteria reported in footnote 15.
RIVISTA DI DIRfITO TRIBLTTARIO I\TERNAZIO:\A1E 3/2001