# C_2008263EN.01000201.xml

| 16.10.2008 | EN | Official Journal of the European Union | C 263/2 |
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16.10.2008

EN

Official Journal of the European Union

C 263/2

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Authorisation of State aid pursuant to Article 61 of the EEA Agreement and Article 1(3) in Part I of Protocol No 3 to the Surveillance and Court Agreement

EFTA Surveillance Authority decision not to raise objections

(2008/C 263/02)

| Date of adoption of the decision: | 9 July 2008 |
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| Case number: | 64967 |
| EFTA State: | Norway |
| Title (and/or name of the beneficiary): | Tax refund scheme for seafarers aboard passenger vessels in the Norwegian Ordinary Shipping Register (NOR) |
| Legal basis: | Budgetary Decision No 616 of the Norwegian Parliament of 20 June 2008 |
| Type of measure: | Tax refund |
| Objective: | The main aim of the tax refund scheme for 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 |
| Budget: | The budget appropriation for the fiscal year 2008 following implementation of the notified amendment amounts to NOK 1 777 million (approximately EUR 223,3 million) |
| Intensity: | Shipowners are reimbursed the taxes and social security contributions collected from seafarers as well as social security contributions paid by the shipowner.
  These refund payments will never exceed the amount of income tax and social security contributions paid.
  Following the notified amendment, the ceiling for maximum refund for 2008 has been established at NOK 198 000 (EUR 24 884) per seafarer per year |
| Duration: | Until 1 January 2016 |
| Economic sectors: | Maritime sector |
| Name and address of the granting authority: | Ministry of Trade and Industry |
| PO Box 8014 Dep |
| N-0030 Oslo |

Date of adoption of the decision:

Date of adoption of the decision:

9 July 2008

Case number:

Case number:

64967

EFTA State:

EFTA State:

Norway

Title (and/or name of the beneficiary):

Title (and/or name of the beneficiary):

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

Legal basis:

Legal basis:

Budgetary Decision No 616 of the Norwegian Parliament of 20 June 2008

Type of measure:

Type of measure:

Tax refund

Objective:

Objective:

The main aim of the tax refund scheme for 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

Budget:

Budget:

The budget appropriation for the fiscal year 2008 following implementation of the notified amendment amounts to NOK 1 777 million (approximately EUR 223,3 million)

Intensity:

Intensity:

Shipowners are reimbursed the taxes and social security contributions collected from seafarers as well as social security contributions paid by the shipowner.

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

Following the notified amendment, the ceiling for maximum refund for 2008 has been established at NOK 198 000 (EUR 24 884) per seafarer per year

Duration:

Duration:

Until 1 January 2016

Economic sectors:

Economic sectors:

Maritime sector

Name and address of the granting authority:

Name and address of the granting authority:

Ministry of Trade and Industry

PO Box 8014 Dep

N-0030 Oslo

The authentic text of the decision, from which all confidential information has been removed, can be found on the EFTA Surveillance Authority's website:

http://www.eftasurv.int/fieldsofwork/fieldstateaid/stateaidregistry/

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