European Union - Tonnage Tax: A Widespread State Aid Regime in the European Union
- European Union
- G. Martínez Bárbara
- European Taxation, 2010 (Volume 50), No 7
- 16 June 2010
This article examines State aid concerns regarding tonnage taxation schemes, the evolution of the EU guidelines on maritime transport over the last 15 years and the latest Commission Communications and decisions on tonnage taxation.