En analyse af begrebet rederivirksomhed i tonnageskattelovens § 6

Nynne-Maria Viborg Holst & Christian Askjær Donkild

Student thesis: Master executive thesis

Abstract

The title of the thesis is “An analysis of the concept maritime transport in § 6 of the Danish Tonnage Tax Act”.
The main purpose of the thesis is to analyze the scope of the Danish Tonnage Tax Act compared to the scope set out in the Community Guidelines on State Aid to Maritime Transport from the European Commission.
The topic and thesis statement are outlined in chapter 1. Furthermore, the chapter accounts for the theoretical method.
In chapter 2 the state aid regulation is accounted for, including the general prohibition of state aid after article 107 TFEU and the exceptions justified, i. e. aiding the maritime industry.
The thesis accounts for and analyzes the interplay between the Community Guidelines on State Aid to Maritime Transport and the Danish Tonnage Tax Act in chapter 3.
Chapter 4 accounts for the implementation of a tonnage tax in Danish law, and the development of the scheme over time.
The thesis analyzes the concept maritime transport in § 6 of the Danish Tonnage Tax Act in chapter 5-9 to determine the state of the scope of the law. Additionally, the thesis analyzes whether the Danish state of the law is in accordance with the Community Guidelines.
In the light of the analysis the thesis considers and discuss the Danish interpretation of the concept maritime transport in chapter 10.
Moreover, the thesis considers and discusses whether the Danish interpretation is in accordance with the scope set out in the Community Guidelines.
In continuation hereof chapter 11 contains the main conclusions of the thesis statement.
The main conclusions of the thesis are that the current the state of the law contains some inappropriateness. Regarding exclusion of cruise ship activities of the Danish Tonnage Tax scheme, the thesis concludes, that the legislator might not have considered this when drafting the law.
Another key finding of the thesis is, that the Danish requirement to concept destination has no legal basis in the legislation of the European Union, nor in the Danish Tonnage Tax Act.
Finally, chapter 12 conducts a politico-legal discussion of the main conclusions and results of the thesis.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
LanguageDanish
Publication date2021
Number of pages79
SupervisorsJane Bolander