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RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it

RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it

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Se:.iol1e 1\' - ApPlmti e rassegne<br />

ber States to apply them \dthin their national systems and possibil<strong>it</strong>ies<br />

but controlled by State Aid Guidelines to amid distortion of compet<strong>it</strong>ion<br />

as well as to avoid a subsid:v race intra-Europe and on a global basis. It is<br />

also a clear policy that the guidelines should act as an incentive for Member<br />

States to take support measures rather than as a policing instrument.<br />

A brief analvsis of the kev points and rationale to this policy on State<br />

Aid as expressed by the Commission in the strategy paper and the State<br />

Aid Guidelines themselves givcs clar<strong>it</strong>\' on the principles contained in the<br />

Guidelines. In this summary \I.;e are often verbally quoting the Com mission<br />

to stress the underlying policy.<br />

1. Cellerai<br />

In <strong>it</strong>s Communication "To\vards a new mar<strong>it</strong>ime strategy" of March<br />

1996 and in the introduction to the Commun<strong>it</strong>v Guidelines on State Aid<br />

to mar<strong>it</strong>ime transport published on 5 Iuly 1997 the Commission stressed<br />

the necess<strong>it</strong>y or support measures for EU shipping to remedy the disadvantages<br />

of EU shipping such as:<br />

- Striet manning cond<strong>it</strong>ions to be respected<br />

- Member States fiscal and social arrangements for companies and<br />

their employees making <strong>it</strong> expensive to operate EC registered ships \I.:<strong>it</strong>h I 39<br />

EC seafarers on board<br />

- Few eosts for third country operators entering the open trades.<br />

- Direct compet<strong>it</strong>ion w<strong>it</strong>h these third country operators - benef<strong>it</strong>ing<br />

of more compet<strong>it</strong>ive operational cond<strong>it</strong>ions - in both Intemational and<br />

Commun<strong>it</strong>y trades.<br />

Il was al so stressed that the shipping industry is extremely mobile<br />

and that an onerous regime can easily be avoided through registering vessels<br />

in other countries (giving absolute freedom in manning) and, if necessaI)',<br />

establishing a nominallevel of administration or management outside<br />

the EU (to avoid Member States' fiscal systems). The Commission<br />

also acknowledgcd that, in recent vears, there had been a large supply of<br />

seafarers ava ila bI e from low-wage third countries, giving shipo\\'ner5 a<br />

10\\'-c05t option \vhen selecting crews.<br />

The above cireumstances led to a decrease of the percentage of EU<br />

registered vessels from 32 c iC in 1970 to 14% in 1995. Thc share of the major<br />

open registry countries increased aver the stime period l'rom 19% to<br />

28%. Il is evident that there has al so been a correspondinglv steady decrease<br />

in the number of Eu seafarers aver the same periodo<br />

The Commission also recognised that the flagging out of vessels<br />

is, however, not the end of the problem. Where flag States outside the<br />

EU offer an attracti\'e international services infrastructure, flagging<br />

Rl\'ISTA <strong>DI</strong> <strong>DI</strong>RITIO TRIBCB.RIO L\TERN.\ZIO\"ALE 3i:O(l1

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