RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it

Se::.imle 1\: - Appllnri e rassegne
- Training: \\:hereas vocational and academic training is exempted
from State Aid regimes, aid may be granted ror on board training of EC
scafarel's on board of EC l'egistel'ed vessels. Exceptionally, training of EC
seafarers on board other vessels may be supportcd ",here justified by exceptional
criteria. such as the lack of available places on vcssels in a
Mcmbcr State's register.
Investment aid for ne\v ships must respect the l'elevant EU Directives
or any other Community lcgislation that wilI replace them. In certain
restricted circurnstances aid may be permitted to improve equipment
on board of EC registered vesseIs or to promote the use of safe
and clean ships.
Far regional aids and restmctuting aid the EU generaI mles "ill apply.
Public sen'ice obligations and contracts have received specific attention
taking into account their specific nature and the importance of services
to peripheral regions. This \Vill be dealt with on the basis of the usual
public senice commitment rules/alTangements.
The Commission has abandoned the previous complex and hypothetical
calculation of ceilings to aid (Sate Aid Guidelines of 1989) and
introduced a straight f01ì\'ard alld transparel1l ceiling of zero taxation and
social charges {or seafarers alld o{ c01porate taxation or shipping aClivi/ies
as the maxinlunl level of aid 'whicll i5 permiued. i 39
The State Aid Guidelines became effective as from 5 July 1997 the date
of their pubication in the Official Joumal of the European Community. (9)
ECSA (representing the shipowners of the EU and :-.Jor\Vay) welcomed
the new Guidelines as a generally dear, balanced and acceptable approach
to a complicated issue. The new Guidelines are flexible in that they take
into account the velV differcnt structures and characteristics to be found
in Member States. They also recognise the global character of shipping
and ha\'e effective safeguards against excesses and are in compliance with
international obligations and interllationally agl'eed yardsticks.
ECSA expresscd the hope that they will act as an incentive for EU
Member States to take action as appropriate to maintain a healthy European
Shipping Industrv and the essential maritime know-ho\\'.
The application of the t 997 State Aids Guidelines
Since the date of introduction of the State Aid Guidelines on 5 July
1997 the position in EU Member States and Nonvay in respect of the in-
(9) See note 8.
RIVISTA DI DlRITIO 1RIBlT\RIO I:-'--TERNAZIO:-'--ALE 3i2001