CELEX: E2006C0412
Language: en
Date: 2006-12-19 00:00:00
Title: 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

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