Article 3

Revenue accruing from the following activities is not eligible under the flat-rate taxation scheme for shipowners:

1. (a)

   ancillary and temporary activities;

2. (b)

   the sale of products not intended for consumption on board, such as luxury articles, and the provision of services not directly connected with maritime transport such as gambling, gaming tables and casinos and excursions for passengers;

3. (c)

   revenue from short-term investment of operating capital if it does not correspond to income from the company’s ordinary cash resources accruing from eligible activities;

4. (d)

   advertising and marketing if these do not correspond to the sale of advertising space on board eligible ships;

5. (e)

   ship brokerage activities on behalf of ships of third parties;

6. (f)

   disposal of operating assets if by their nature they are not intended for maritime transport.

Their inclusion in the flat-rate taxation scheme for shipowners is incompatible with the common market.

Revenue accruing from the following activities is eligible under the flat-rate taxation scheme for shipowners:

1. (a)

   revenue from short-term investment of operating capital if it corresponds to income from the company’s normal cash resources accruing from eligible activities;

2. (b)

   advertising and marketing if these correspond to the sale of advertising space on board eligible ships;

3. (c)

   ship brokerage activities on behalf of the company’s own ships;

4. (d)

   disposal of operating assets if by their nature they are intended for maritime transport.

Their inclusion in the flat-rate taxation scheme for shipowners is compatible with the common market provided that the conditions set out in this paragraph are complied with.