Level Playing Field is crucial

In an order delivered on the 28th of April 2025 following FEPORT’s action regarding a State Aid scheme granted by Greece to the maritime sector concerning tonnage tax and related aid measures, the General Court of Justice has recognised that this action has compelled the EU Commission to adopt decisions on the Greek Tonnage Tax after nine years of inaction.[1]
As a result of the Commission’s Decision of 25 November 2024 concerning Greece, the extension of the tonnage tax to activities ancillary to shipping including land-based, which the EU Commission has approved in some Member States, can only be maintained insofar as these activities represent less than 50% of the shipping operations.
While FEPORT has always recognised the importance of the EU Maritime State Aid Guidelines and the tonnage tax schemes applying to maritime transport as a means to preserve the competitiveness of EU shipping vis à vis international competition, FEPORT has expressed its opposition regarding the extension of the tonnage tax to loading and unloading operations leading to a distortion of competition between independent terminals and vertical integrated ones as well as the unlevel playing field between Member States. In this regard, FEPORT has contested the Commission's inaction since its 2015 decision requesting the Hellenic Republic to take appropriate measures in order to comply with EU law.[1]
With this ruling, the General Court thus recognises that thanks to FEPORT's action, the Commission finally acted, putting an end to its failure to act regarding the incompatibility of the Greek scheme as recognised since 2015 Commission decision.
[1] Case SA.33828 – Tonnage tax scheme and other tax relieves provided in Law No 27 of 19 April 1975 as amended.
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