natgillin/translations-raw huggingface dataset:
Thus, even if the ship-owner is allowed to fly a flag other than the Icelandic one, he is still obliged to register in the IIS in order to profit from the more favourable tonnage tax.
Torej, četudi je lastniku ladje dovoljeno, da pluje pod zastavo, ki ni islandska, se mora še vedno registrirati v IIS, da bi lahko koristil ugodnejši davek na tonažo.
Despite the requests made by the Authority, the Icelandic authorities have not presented any argument to justify why such a double registration requirement is necessary and proportionate in order to pursue the objectives of the tonnage tax scheme.
Kljub zahtevam Nadzornega organa islandski organi niso predstavili nobenih argumentov, zakaj je zahteva po takšni dvojni registraciji potrebna in sorazmerna za dosego ciljev sheme davka na tonažo.
The Authority therefore concludes that the registration requirement is not compatible with the functioning of the EEA Agreement, in particular the right of establishment in Article 31 EEA and can therefore not be allowed under the EEA state aid rules.
Nadzorni organ torej zaključuje, da zahteva po registraciji ni združljiva z izvajanjem Sporazuma EGP, zlasti ne s pravico do ustanavljanja iz člena 31 EGP, in zato glede na pravila o državni pomoči EGP ne more biti dovoljena.
In light of the above, the Authority does not consider it necessary to analyse in detail the concern it had raised in Decision No 721/07/COL regarding the requirement of full tax liability in order to benefit from the tonnage tax scheme and the seafarers’ refund scheme.
Glede na zgoraj navedeno Nadzorni organ meni, da ni treba podrobno analizirati pomisleka iz Odločbe št. 721/07/COL glede zahteve po popolni davčni obveznosti za koriščenje ugodnosti sheme davka na tonažo in sheme za vračilo za pomorščake.
In any event, as mentioned above in footnote 18, EEA States’ double taxation agreements will normally entail that the activities of shipping companies will be taxed in the state where the place of the effective management of the company is.
V vsakem primeru bodo, kot je navedeno zgoraj v opombi 18, sporazumi držav EGP o izogibanju dvojnemu obdavčenju povzročili, da bodo dejavnosti ladjarskih družb obdavčene v državi, kjer je sedež dejanske uprave družbe.
Thus, shipping companies established in the EEA with limited tax liability in Iceland will normally be subject only to taxation in the EEA State of establishment.
Tako bodo ladjarske družbe, ustanovljene v EGP, ki imajo omejeno davčno obveznost v Islandiji, obdavčene samo v državi EGP, v kateri so bile ustanovljene.
CONDITIONS SPECIFIC TO THE TONNAGE TAX SCHEME
POGOJI, SPECIFIČNI ZA SHEMO DAVKA NA TONAŽO
Section 3.1(18) of the Maritime Guidelines provides that the Commission will only approve schemes giving rise to a tax load for the same tonnage ‘fairly in line with the schemes already approved.
Poglavje 3.1(18) Smernic za pomorski promet določa, da bo Komisija odobrila samo tiste sheme, ki povzročajo davčno obremenitev za isto tonažo „v celoti v skladu z že odobrenimi shemami.
Based on its experience, the Authority notes that instead of calculating virtual profits to which the ordinary corporate tax rate is applied, some States may decide to directly fix special tonnage tax rates.
Na podlagi izkušenj Nadzorni organ ugotavlja, da se lahko nekatere države namesto izračunavanja virtualnih dobičkov, ki so navadno obdavčeni z običajno stopnjo davka na pravne osebe, odločijo za neposredno določitev posebnih stopenj davka na tonažo.
The Authority will likewise seek to keep an equitable balance in line with already approved schemes’.
Nadzorni organ bo prav tako poskušal obdržati pravično ravnotežje v skladu z že odobrenimi shemami“.
The Authority has compared the rates notified by the Icelandic authorities with rates applicable in schemes approved in other EEA States:
Nadzorni organ je stopnje, ki so jih priglasili islandski organi, primerjal s stopnjami, uporabljenimi v shemah, odobrenih v drugih državah EGP:
All the values are given per day.
Vse vrednosti so prikazane za dan
In Norway, no notional profit is calculated.
Na Norveškem se domnevni dobiče ne izračunava.
The tonnage tax is calculated directly by multiplying the tax rates with the actual tonnage.
Davek na tonažo se izračuna neposredno z množenjem davčnih stopenj z dejansko tonažo.
The rates for Iceland, Denmark, Lithuania and Italy are notional profits rates to which the domestic standard corporate tax is then applied.
Stopnje za Islandijo, Dansko, Litvo in Italijo so domnevni dobički, ki se nato obdavčijo z običajnim domačim davkom na pravne osebe.
Therefore, despite the fact that the rates in Norway and in Iceland may appear very close, they lead to a very different level of tax effectively paid by the ship owner.
Zato kljub dejstvu, da so lahko stopnje na Norveškem in Islandiji zelo podobne, le-te vodijo do precej različnih stopenj davka, ki ga dejansko plača lastnik ladij.
Thus, as an example, a ship owner with a tonnage of 30000 NT would pay a tonnage tax of approx. EUR 46 in Norway and of approx. EUR 7 in Iceland [26].
Tako bi, na primer, lastnik ladje s tonažo 30000 NT na Norveškem plačal davek na tonažo v višini približno 46 EUR, v Islandiji pa v višini približno 7 EUR [26].
Norway [25]
Norveška [25]
Every amount until 25000 NT
vse vrednosti do 25000 NT
Until 1000 NT
do 1000 NT
No tax for the first 1000 NT
brez davka na prvih 1000 NT
ISK 30 (EUR 0,17) per 100 NT
30 ISK (0,17 EUR) na 100 NT
EUR 0,90 per 100 NT
0,90 EUR na 100 NT
EUR 0,93 per 100 NT
0,93 EUR na 100 NT
From 1001 NT until 10000 NT
od 1001 NT do 10000 NT
EUR 0,70 per 100 NT
0,70 EUR na 100 NT
EUR 0,67 per 100 NT
0,67 EUR na 100 NT
EUR 0,22 per 100 NT
0,22 EUR na 100 NT
From 10001 until 25000 NT
od 10001 do 25000 NT
EUR 0,40 per 100 NT
0,40 EUR na 100 NT
EUR 0,43 per 100 NT
0,43 EUR na 100 NT
EUR 0,15 per 100 NT
0,15 EUR na 100 NT
More than 25000 NT
več kot 25000 NT
ISK 10 (EUR 0,06) per 100 NT
10 ISK (0,06 EUR) na 100 NT
EUR 0,30 per 100 NT
0,30 EUR na 100 NT
EUR 0,27 per 100 NT
0,27 EUR na 100 NT
EUR 0,20 per 100 NT
0,20 EUR na 100 NT
EUR 0,07 per 100 NT
0,07 EUR na 100 NT
As can be seen from the table above, the Icelandic scheme operates with a tax base considerably lower than in the four other EEA States [27].
Kot je razvidno iz zgornje tabele, islandska shema uporablja davčno osnovo, ki je znatno nižja kot v ostalih štirih državah EGP [27].
The Commission has accepted lower tax rates only in very specific circumstances [28].
Komisija je sprejela nižje davčne stopnje samo v zelo posebnih okoliščinah [28].
The Icelandic authorities have not provided the Authority with any information regarding the existence of exceptional circumstances which would justify applying lower rates.The Authority considers that the level of the Icelandic tax base is not in line with the rates applicable within the other EEA States as it is significantly lower and is accordingly not in line with Section 3.1(18) of the Maritime Guidelines.
Islandski organi Nadzornemu organu niso predložili nobenih podatkov v zvezi z obstojem izrednih okoliščin, ki bi upravičile uporabo nižjih davčnih stopenj.Nadzorni organ meni, da stopnja islandske davčne osnove ni usklajena s stopnjami, ki se uporabljajo v drugih državah EGP, saj je znatno nižja in zato ni v skladu s poglavjem 3.1(18) Smernic za pomorski promet.
Period for which the ship-owner must stay within the tonnage tax scheme
Obdobje, v katerem mora lastnik ladje upoštevati shemo davka na tonažo
The period for which the ship-owner must stay within the Icelandic tonnage tax scheme is three years.
Obdobje, v katerem mora lastnik ladij upoštevati shemo davka na tonažo, traja tri leta.
The Authority has taken the view that a ten year period should be applied within the EFTA States [29].The Authority’s approach is in line with that of the Commission.
Nadzorni organ je zavzel stališče, da bi moralo biti znotraj držav EGP uvedeno obdobje desetih let [29].Pristop Nadzornega organa je usklajen s pristopom Komisije.
The minimum duration of that period in other EU tonnage tax regimes approved is ten years.
Najmanjše dovoljeno obdobje trajanja v drugih režimih davka na tonažo EU je deset let.
The Commission stresses that by allowing diverging criteria for different tonnage tax schemes, a risk exists that unfair advantages are created and that there might be a competition between Member States on the level of tonnage tax schemes.
Komisija poudarja, da zaradi omogočanja različnih meril za različne sheme davka na tonažo obstaja tveganje, da se ustvarijo nepravične prednosti, in da lahko pride do konkurence med državami članicami na ravni shem davka na tonažo.
Consequently, the Commission expressed doubts towards a Polish tax scheme which allowed for a minimal duration of five years, pointing out that this might lead to a harmful divergence between tonnage tax systems as it might make the Polish tax system more desirable and lead to re-flagging within the Community [30].
Posledično je Komisija izrazila dvome glede poljske davčne sheme, ki je dovoljevala najmanjše obdobje petih let, pri čemer je poudarila, da to lahko vodi do škodljivega razlikovanja med sistemi davka na tonažo, saj lahko povzroči večjo zaželenost poljskega davčnega sistema in vodi do prehajanja pod zastave drugih držav znotraj Skupnosti [30].
The Authority considers that this aspect of the notified scheme is not compatible with Article 61 EEA.
Nadzorni organ meni, da ta vidik priglašene sheme ni združljiv s členom 61 EGP.
Treatment of ship-management companies
Obravnavanje družb za upravljanje ladij
In its Decision No 755/08/COL, the Authority had indicated that it had doubts concerning the compatibility of the notified scheme with the EEA Agreement regarding the treatment of ship-management companies.
Nadzorni organ je v svoji Odločbi št. 755/08/COL navedel, da dvomi v združljivost priglašene sheme s Sporazumom EGP glede obravnavanja družb za upravljanje ladij.
The Icelandic authorities have not provided the Authority with any information eradicating the doubt raised.
Islandski organi Nadzornemu organu niso predložili nobenih podatkov, ki bi izkoreninili vzbujeni dvom.
In light of the above aspects concerning the incompatibility of the notified scheme with the EEA Agreement, the Authority does not consider it necessary to analyse in detail the concern it had raised in Decision No 721/07/COL regarding ship management companies.
Glede na zgornje vidike o nezdružljivosti priglašene sheme s Sporazumom EGP Nadzorni organ meni, da ni treba podrobneje analizirati pomisleka iz Odločbe št. 721/07/COL glede družb za upravljanje ladij.
CONDITIONS SPECIFIC TO THE REFUND SCHEME FOR SEAFARERS
POGOJI, SPECIFIČNI ZA SHEMO ZA VRAČILO ZA POMORŠČAKE
Scheduled passenger services between ports of the EEA: aid should only be given to the employment of EEA seafarers
Redni potniški prevozi med pristanišči EGP: pomoč bi morala biti dodeljena samo za zaposlovanje pomorščakov EGP
According to Section 3.2(2) of the Maritime Guidelines, support can be granted in the form of reduced rates of contributions for the social protection of EEA seafarers employed on board ships registered in an EEA State as well as reduced rates of income tax for EEA Seafarers on board ships registered in an EEA State.
V skladu s poglavjem 3.2(2) Smernic za pomorski promet je lahko podpora dodeljena samo v obliki znižanja prispevkov za socialno varnost za pomorščake EGP, zaposlene na ladjah, registriranih v državi EGP, ter znižanja stopnje davka na dohodek za pomorščake EGP na ladjah, registriranih v državi EGP.
The Icelandic authorities have notified a support of the seafarer’s contributions of which 90 % can be re-funded to the ship-owner.
Islandski organi so priglasili pomoč za prispevke za pomorščake, za katere lahko lastniki ladij prejmejo vračilo v višini 90 %.
According to Section 3.2(2) of the Maritime Guidelines, EEA seafarers are defined as:
V skladu s poglavjem 3.2(2) Smernic za pomorski promet so pomorščaki EGP opredeljeni kot:
citizens of the EEA States in the case of seafarers working on board vessels (including ro-ro ferries) providing scheduled passenger services between ports of the EEA,
državljani držav EGP, kadar gre za pomorščake, zaposlene na plovilih (vključno z ro-ro trajekti), ki nudijo redne potniške prevoze med pristanišči EGP,
all seafarers liable to taxation in an EEA State in all other cases.
vsi pomorščaki, davčno zavezani v državi EGP, kadar gre za vse ostale.
The Icelandic authorities have not submitted a written definition of the notion of seafarer in a legislative or administrative Act, but confirmed that nationality is not a requirement, neither is the residence of the seafarer.
Islandski organi niso predložili pisne opredelitve pojma pomorščak v zakonodajnem ali upravnem aktu, vendar so potrdili, da državljanstvo ni zahteva, kot tudi ne stalno prebivališče.
Third country nationals would also benefit from the scheme.
Državljani tretjih držav bi bili prav tako upravičeni do sheme.
The Authority had, in Decision No 721/07/COL, indicated that according to Section 3.2(2) of the Maritime Guidelines, for passenger services between ports of the EEA, aid should only be given for the employment of EEA seafarers.
Nadzorni organ je v svoji Odločbi št. 721/07/COL navedel, da bi morala biti pomoč v skladu s poglavjem 3.2(2) Smernic za pomorski promet za potniške prevoze med pristanišči EGP dodeljena samo za zaposlovanje pomorščakov EGP.
The Icelandic authorities have not provided the Authority with any information contradicting its assessment.
Islandski organi Nadzornemu organu niso predložili nobenih podatkov, ki bi bili v nasprotju z njegovo oceno.
On the basis of the information it has been provided with, the Authority therefore considers that this aspect of the scheme does not comply with the EEA Agreement.
Na podlagi predloženih podatkov Nadzorni organ torej meni, da ta vidik sheme ni združljiv s Sporazumom EGP.
On the basis of the foregoing assessment, the Authority considers the scheme relating to maritime transport in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers to be incompatible with the state aid rules of the EEA Agreement.
Na podlagi navedene ocene Nadzorni organ meni, da program za pomorski promet v obliki sheme davka na tonažo in sheme za vračilo za zaposlitev pomorščakov ni združljiv s pravili o državni pomoči Sporazuma EGP.
The Authority understands that, despite the fact that passing the legislation in itself meant that the notification obligation referred to above had been triggered, no payments under the measures subject to formal investigation have been made and no recovery provisions will therefore be necessary.
Nadzorni organ razume, da kljub dejstvu, da je sprejetje zakonodaje samo po sebi pomenilo zgoraj navedeno obveznost obveščanja, v okviru ukrepov, ki so bili predmet uradne preiskave, ni bilo izvedenih nobenih plačil in zato niso potrebne nobene določbe o vračilu –
The scheme relating to maritime transport in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers is incompatible with the functioning of the EEA Agreement within the meaning of Article 61(1) of the EEA Agreement.
Program za pomorski promet v obliki sheme davka na tonažo in sheme za vračilo za zaposlitev pomorščakov ni združljiv z izvajanjem Sporazuma EGP v smislu člena 61(1) Sporazuma EGP.
The Icelandic authorities shall inform the EFTA Surveillance Authority, within two months of notification of this Decision, of the measures taken to comply with it.
Islandski organi v dveh mesecih od uradnega obvestila o tej odločbi obvestijo Nadzorni organ Efte o ukrepih za uskladitev s to odločbo.
Hereinafter referred to as the Maritime Guidelines.
V nadaljnjem besedilu: Smernice za pomorski promet.
Decision No 195/04/COL of 14 July 2004 published in OJ L 139, 25.5.2006, p. 37 and EEA Supplement No 26, 25.5.2006 p. 1 as amended by Decision No 319/05/COL of 14 December 2005 published in OJ C 286, 23.11.2006, p. 9 and EEA Supplement No 57, 23.11.2006 p. 31.
Odločba št. 195/04/COL z dne 14. julija 2004, objavljena v UL L 139, 25.5.2006, str. 37. in v Dopolnilu EGP št. 26, 25.5.2006, str. 1. kakor je bila spremenjena z Odločbo št. 319/05/COL z dne 14. decembra 2005, objavljeno v UL C 286, 23.11.2006, str. 9. in v Dopolnilu EGP št. 57, 23.11.2006, str. 31.
Published in OJ C 96, 17.4.2008, p. 37 and EEA Supplement No 20 of 17.4.2008 p. 17.
Objavljeno v UL C 96, 17.4.2008, str. 37. in v Dopolnilu EGP št. 20, 17.4.2008, str. 17.
For more detailed information on the various correspondence between the Authority and the Icelandic authorities, reference is made to the Authority’s Decision to open the formal investigation procedure, Decision No 721/07/COL, published in OJ C 93, 17.4.2008, p. 37 and EEA Supplement No 20, 17.4.2008, p. 17.
Za podrobnejše informacije o različnih dopisih med Nadzornim organom in islandskimi organi se uporablja sklic na odločbo Nadzornega organa o sprožitvi uradnega postopka preiskave, Odločba št. 721/07/COL, objavljena v UL C 93, 17.4.2008, str. 37. in v Dopolnilu EGP št. 20, 17.4.2008, str. 17.
See footnote 8 for the OJ reference.
Glej opombo 8 za sklic na UL.
There is already an Icelandic Ship register which covers fishing ships, sailboats, ferries, etc. which will not be replaced by the newly introduced IIS.
Islandski ladijski register, ki zajema ribiške ladje, jadrnice, trajekte itd., že obstaja in ne bo nadomeščen z novo uvedenim IIS.
The two registers will run in parallel.
Registra bosta delovala hkrati.
Both Acts No 86/2007 and 38/2007 therefore entered into force on 1 January 2008.
Oba zakona, št. 86/2007 in 38/2007, sta zato začela veljati 1. januarja 2008.
At the time of the notification of the scheme the corporate tax rate was of 18 %.
V času priglasitve sheme je bila stopnja davka na pravne osebe 18 %.
This rate was changed to 15 % by the Act of 7 June 2007 (‘Lög um breyting á lögum nr. 90/2003, um tekjuskatt, með síðari breytingum, og lögum nr. 86/2007, um skattlagningu kaupskipaútgerðar’).
Ta stopnja se je znižala na 15 % z zakonom z dne 7. junija 2007 („Lög um breyting á lögum nr. 90/2003, um tekjuskatt, með síðari breytingum, og lögum nr. 86/2007, um skattlagningu kaupskipaútgerðar“).
For a detailed analysis of the concerns identified by the Authority, see Decision No 721/07/COL, Section 3.
Za podrobnejšo analizo pomislekov s strani Nadzornega organa glej Odločbo št. 721/07/COL, poglavje 3.
Case C-156/98 Germany v Commission, [2000] ECR I-6857, paragraph 26.
Zadeva C-156/98, Nemčija proti Komisiji, Recueil 2000, str. I-6857, točka 26.
See inter alia Section 3(3) of the State Aid Guidelines on the application of state aid rules to measures relating to direct business taxation.
Glej med drugim poglavje 3(3) Smernic o državni pomoči glede uporabe pravil o državni pomoči pri ukrepih, povezanih z neposrednim obdavčenjem podjetij.
Case C-75/97 Belgium v Commission [1999] ECR I-3671, paragraph 33.
Zadeva C-75/97, Belgija proti Komisiji, Recueil 1999, str. I-3671, točka 33.
Where double taxation agreements are in place, the right to tax will normally be given to the State where the place of effective management of the company is, including for operations which take place in other EEA States through a branch, etc. Hence, in the above given example, the taxation of a permanently established company in Iceland would be in Iceland, also for income generated outside the Icelandic territory.
Kjer veljajo sporazumi o izogibanju dvojnemu obdavčenju, ima pravico do obdavčenja običajno država, v kateri je sedež dejanske uprave podjetja, vključno s poslovanjem, ki se vrši v drugih državah EGP preko podružnice, itd. Tako bi bilo v zgoraj navedenem primeru trajno ustanovljeno podjetje v Islandiji obdavčeno v Islandiji tudi za dohodek, ustvarjen zunaj islandskega ozemlja.
It would nevertheless only be the profits from the ship registered in the Icelandic International Ship register that would be subject to the tonnage tax regime.
Kljub vsemu pa bi bil po režimu davka na tonažo obdavčen samo dobiček iz ladje, registrirane v islandskem mednarodnem ladijskem registru.
The profits from the operations of the other ship would be taxed according to the normal company tax scheme.
Dobiček iz delovanja druge ladje bi bil obdavčen v skladu z običajno davčno ureditvijo podjetja.
The Icelandic authorities have confirmed this understanding.
Islandski organi so potrdili takšno razumevanje.
Case E-6/98 The Government of Norway v EFTA Surveillance Authority [1999] EFTA Court Report, p. 74, paragraph 34; Case E-1/04 Fokus Bank [2004] EFTA Court Report p. 11, paragraph 20.
Zadeva E-6/98, Vlada Norveške proti Nadzornemu organu Efta, [1999] Poročilo Sodišča Efta, str. 74, odstavek 34; zadeva E-1/04, Fokus Bank, [2004] Poročilo Sodišča Efta, str. 11, odstavek 20.
See for example, Case C-270/83 Commission v France [1986] ECR 273, paragraph 13, and Case C-311/97 Royal Bank of Scotland [1999] ECR -2651, paragraph 22.
Glej na primer zadevo C-270/83, Komisija proti Franciji, Recueil 1986, str. 273, točka 13, in zadevo C-311/97, Royal Bank of Scotland, Recueil 1999, str.-2651, točka 22.
Case C-471/04 Keller Holding [2006] ECR I-2017, paragraph 49.
Zadeva C-471/04, Keller Holding, ZOdl. 2006, str. I-2017, točka 49.
Case 270/83 Commission v France [1986] ECR 273, paragraph 13; Case C-311/97 Royal Bank of Scotland cited above, paragraphs 23-31; and Case C-253/03 CLT-UFA SA [2006] ECR I-1831, paragraphs 14-17.
Zadeva 270/83, Komisija proti Franciji, Recueil 1986, str. 273, točka 13; zadeva C-311/97, Royal Bank of Scotland, navedeno zgoraj, odstavki 23–31, in zadeva C-253/03, CLT-UFA SA, ZOdl. 2006, str. I-1831, točke 14–17.
Case C-221/89 Factortame Ltd. And others [1991] ECR I-3905, paragraphs 22-23.
Zadeva C-221/89, Factortame Ltd. in drugi, Recueil 1991, str. I-3905, točki 22 in 23.
As was the case in the Decision No 755/08/COL of 3 December 2008 where the scheme provided that what was required was a link with the flag of one of the EEA States.
Kot je bilo v Odločbi št. 755/08/COL z dne 3. decembra 2008, v kateri je shema določala, da se zahteva povezava z zastavo ene od držav EGP.
See further the Authority’s decision on the Norwegian tonnage tax scheme, Decision No 755/08/COL of 3 December 2008.
Nadalje glej Odločbo Nadzornega organa o norveški shemi davka na tonažo, Odločba št. 755/08/COL z dne 3. decembra 2008.
The rates mentioned are those on the date of adoption of the Decision; they reflect the current currency rates.
Navedene stopnje so stopnje z dne sprejetja Odločbe; izražajo trenutne tečaje.
The Authority considers, however, that even before the financial crisis had an impact on the Icelandic króna, the level of the Icelandic tax base was not in line with the rates applicable within the other EEA States, cf. Decision No 721/07/COL.
Vendar Nadzorni organ meni, da stopnja islandske davčne osnove ni bila v skladu s stopnjami v drugih državah EGP niti pred vplivom finančne krize na islandsko króno, glej Odločbo št. 721/07/COL.
See Commission Decision 2005/417/EC of 30 June 2004 concerning a series of tax measures which Belgium is planning to implement for maritime transport, OJ L 150, 10.6.2005, p. 1.
Glej Odločbo Komisije 2005/417/ES z dne 30. junija 2004 o nizu davčnih ukrepov, ki jih Belgija namerava izvajati v pomorskem prometu, UL L 150, 10.6.2005, str. 1.
The Belgian authorities wanted to offer lower tax rates for larger ships which were going to be re-flagged.
Belgijski organi so želeli ponuditi nižjo davčno stopnjo za večje ladje, ki naj bi prešle pod zastavo druge države.
There was a reduced rate for the tranche above 40000 tons in the Belgium case, which was accepted provided that the ship is new or have been registered under the flag of a third country during the five years preceding their entry into the Belgian system.
V belgijskem primeru je obstajala nižja stopnja za tranšo nad 40000 ton, ki je bila sprejeta ob predpostavki, da je ladja nova ali da je bila registrirana pod zastavo tretje države v petih letih pred vstopom v belgijski sistem.