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A. S. Bergantino: Tonnage tax: the Italian proposal and the European experiences
p. 20) -, and again to the 2001 White Paper where, the importance of such
a measure is stressed and a Community directive proposal on the subject
is announced for 2002 (EU Commission, 2001).
The Italian govemment is fully aware of the twofold need to observe
Community obligations and to conforrn lo lhe experiences of olher European
countries: the Bill, in fact, establishes that the final set up of the
new tax regime should take into account the 1997 guidelines and should
be based on analogous regimes already set up in other member states.
2. The European Community stand on tonnage tax
Since 1989, the European Commission having acknowledged the importance
of the social and economic role of Community fleets (2) and
their current lack of competitiveness on the global markel, has set out
specific 'mles of compatibility' with the common market mles of measures
aiming to boost the shipping sector (EU Commission, 1989).
The 1989 document outlined the criteria to identify as "admissible",
though still qualifying as state aid, fiscal alleviation measures for the sectoro
The Commission, however, fixed a ceiling wilh respecl lO such subsidies
based on the difference of cost between member countries on one
si de and third countries on lhe other (3).
Eight years later, on 5 July 1997, the European Commission, in the
light of the continuing decline of the member states' fleets, still penalised
in terrns of competitiveness with respect to those sailing under a third
country's colours, passed a new document (EU Commission, 1997) - that
which is referred to in the Bill - which provides that the aid be strictly
linked lo specific operations, rather than being tied to hypolhetical cost
differentials.
The main guidelines contained in the 1997 document are aimed at:
neutralising the competitive advantages of shipping companies operating
with lower standards;
guaranteeing thal transport services within the Community be carried
out in a free and competitive market, maintaining high safety and
quality standards;
(2) Intended as tonnage enrolled in the national registries of member countries.
(3)This ceiling \Vas calculated as the difference bet\\,reen the operating cost of an
hypothetical ship registered in the register of a "lo\\' wage cost" European country and
the same ship sailing under a "flag of convenience' (Portugal and Cyprus, respectively).
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