# Commission Decision of 18 December 2009 on State aid C 34/07 (ex N 93/06) related to the introduction of a tonnage tax scheme in favour of international maritime transport in Poland (notified under document C(2009) 10376) (Only the Polish text is authentic) (Text with EEA relevance) (2010/213/EU), Article 2

Extent: E+W+S+N.I.

Towage activities shall be eligible for tonnage tax, provided that at least 50 % of the operational time from the work actually carried out by each tugboat during the course of the year was generated by the provision of services which constitute maritime transport.

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Source: https://www.legislation.gov.uk/eudn/2010/213/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2010-213/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.