# C_2007111EN.01002001.xml

| 17.5.2007 | EN | Official Journal of the European Union | C 111/20 |
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17.5.2007

EN

Official Journal of the European Union

C 111/20

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EFTA Surveillance Authority Decision No 412/06/COL of 19 December 2006 to adopt a decision regarding a tax refund scheme for seafarers aboard vessels in the Norwegian Ordinary Shipping Register

Summary information

(2007/C 111/08)

| Number of aid | 61026 |
| --- | --- |
| EFTA State | Kingdom of Norway |
| Region | Norway |
| Title and objective of aid schemes | Tax refund scheme for seafarers employed aboard vessels in the Norwegian Ordinary Shipping Register (NOR).
  The main aim of the tax refund scheme for employment and training of seafarers is to safeguard and increase employment of Norwegian and EEA seafarers, to secure recruitment and qualified training of seafarers and to improve the competitive position of companies employing such seafarers. At the same time, the scheme has a wider strategic objective of preserving and developing know-how in the maritime industries in general and improving safety. |
| Legal basis | Annual fiscal budget according to decision made by the Norwegian Parliament and Regulation No 1720 21 December 2005. |
| Annual expenditure planned | Aid scheme | Annual expenditure planned for 2006:
  For the scheme as such | |
| NOK 1 210 million | EUR 152 million |
| For the notified alterations to the scheme for 2006 | |
| NOK 45 million | EUR 5,65 million |
| Duration | The tax refund scheme is subject to the annual budgetary decisions of the Norwegian Parliament, where the scope of the scheme is set. Thus, the scheme is limited to the fiscal year. The continuation of the scheme is each year conditioned on the next fiscal year's budget appropriation. The scheme is in principle not fixed for a specific time-period, but if still in operation it will be re-notified in ten years. |
| Maximum aid intensity of the aid scheme | The aid scheme reimburses the ship-owners of taxes and social security contributions collected from seafarers as well as social security contributions paid by the ship-owner.
  These refund payments will never exceed the amount of income tax and social security contributions paid. |
| Economic sectors | Maritime transport |
| Name and address of the granting authority | Ministry of Trade and Industry |
| P.O. Box 8014 Dep |
| N-0030 Oslo |

Number of aid

61026

EFTA State

Kingdom of Norway

Region

Norway

Title and objective of aid schemes

Tax refund scheme for seafarers employed aboard vessels in the Norwegian Ordinary Shipping Register (NOR).

The main aim of the tax refund scheme for employment and training of seafarers is to safeguard and increase employment of Norwegian and EEA seafarers, to secure recruitment and qualified training of seafarers and to improve the competitive position of companies employing such seafarers. At the same time, the scheme has a wider strategic objective of preserving and developing know-how in the maritime industries in general and improving safety.

Legal basis

Annual fiscal budget according to decision made by the Norwegian Parliament and Regulation No 1720 21 December 2005.

Annual expenditure planned

Aid scheme

Annual expenditure planned for 2006:

For the scheme as such

NOK 1 210 million

EUR 152 million

For the notified alterations to the scheme for 2006

NOK 45 million

EUR 5,65 million

Duration

The tax refund scheme is subject to the annual budgetary decisions of the Norwegian Parliament, where the scope of the scheme is set. Thus, the scheme is limited to the fiscal year. The continuation of the scheme is each year conditioned on the next fiscal year's budget appropriation. The scheme is in principle not fixed for a specific time-period, but if still in operation it will be re-notified in ten years.

Maximum aid intensity of the aid scheme

The aid scheme reimburses the ship-owners of taxes and social security contributions collected from seafarers as well as social security contributions paid by the ship-owner.

These refund payments will never exceed the amount of income tax and social security contributions paid.

Economic sectors

Maritime transport

Name and address of the granting authority

Ministry of Trade and Industry

P.O. Box 8014 Dep

N-0030 Oslo

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