{
  "url": "https://openlegislation.uk/eu-decision-2019-1116",
  "json_url": "https://openlegislation.uk/eu-decision-2019-1116.json",
  "id": "eudn/2019/1116",
  "title": "Commission Decision (EU) 2019/1116 of 19 December 2017 on State aid SA.33829 (2012/C) Maltese tonnage tax scheme and other State measures in favour of shipping companies and their shareholders (notified under document C(2017) 8734) (Only the English text is authentic) (Text with EEA relevance)",
  "short_title": "Decision (EU) 2019/1116 on State aid SA.33829 (2012/C) Maltese tonnage tax scheme and other State measures in…",
  "long_title": "Commission Decision (EU) 2019/1116 of 19 December 2017 on State aid SA.33829 (2012/C) Maltese tonnage tax scheme and other State measures in favour of shipping companies and their shareholders (notified under document C(2017) 8734) (Only the English text is authentic) (Text with EEA relevance)",
  "citation": "EU Decision 2019/1116",
  "type": "eudn",
  "year": "2019",
  "number": "1116",
  "version": "current",
  "date": "2017-12-19",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-decision-2019-1116/introduction",
      "extent": "E+W+S+N.I.",
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      "url": "https://openlegislation.uk/eu-decision-2019-1116/article-1",
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    {
      "path": "article/4",
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      "url": "https://openlegislation.uk/eu-decision-2019-1116/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
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      "url": "https://openlegislation.uk/eu-decision-2019-1116/article-5",
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    {
      "path": "article/6",
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      "url": "https://openlegislation.uk/eu-decision-2019-1116/article-6",
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    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-decision-2019-1116/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "COMMITMENTS PROVIDED BY MALTA",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Malta commits to specifically exclude from the operation of tonnage tax the following vessels:",
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Malta commits to reflect explicitly in legislation, following directly the terms of the Maritime Guidelines, a restriction of tonnage tax to vessels engaged in the international carriage of good or passengers by sea and the following vessels (previously approved on submission by other Member States):",
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "annex/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Malta commits to explicitly limit the application of tonnage taxation to the chartering out of vessels on bareboat basis and similar transactions between third parties. The chartering out of vessels on bareboat basis to third parties and similar transactions can be eligible only as ancillary activity of genuine shipping companies in the context of temporary overcapacity subject to the following conditions:",
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
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      "path": "annex/division/5",
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    },
    {
      "path": "annex/division/6",
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      "number": "6",
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      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/7",
      "kind": "division",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-7",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "annex/division/8",
      "kind": "division",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-8",
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      "status": null,
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    },
    {
      "path": "annex/division/9",
      "kind": "division",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-9",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "annex/division/10",
      "kind": "division",
      "number": "10",
      "heading": "Malta commits that shipping companies (except ship management companies) will not benefit from tonnage tax (except for ship management companies) unless they:",
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/11",
      "kind": "division",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/12",
      "kind": "division",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/13",
      "kind": "division",
      "number": "13",
      "heading": "Malta commits that legislation will be amended to clearly distinguish between:",
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-13",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "annex/division/14",
      "kind": "division",
      "number": "14",
      "heading": "Malta commits to publishing internal guidelines which will make clear the ineligibility of a number of activities that may be in competition with land-based companies, in particular:",
      "url": "https://openlegislation.uk/eu-decision-2019-1116/annex/division-14",
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      "status": null,
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    },
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      "number": "15",
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    },
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      "path": "annex/division/16",
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