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EFTA Surveillance Authority Decision No 303/09/COL of 8 July 2009 on the scheme relating to maritime transport in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers (Iceland)

EFTA Surveillance Authority Decision No 303/09/COL of 8 July 2009 on the scheme relating to maritime transport in the form of a tonnage tax scheme and a refund scheme for the employment of seafarers (Iceland)

THE EFTA SURVEILLANCE AUTHORITY(1),

Having regard to the Agreement on the European Economic Area(2), in particular to Articles 61 to 63 and Protocol 26 thereof,

Having regard to the Agreement between the EFTA States on the Establishment of a Surveillance Authority and a Court of Justice(3), in particular to Article 24 thereof,

Having regard to Article 1(2) of Part I and Articles 4(4), 6 and 7(5) of Part II of Protocol 3 to the Surveillance and Court Agreement(4),

Having regard to the Authority’s Guidelines on the application and interpretation of Articles 61 and 62 of the EEA Agreement(5), and in particular the Chapter on Aid to Maritime Transport(6),

Having regard to the Authority’s Decision of 14 July 2004 on the implementing provisions referred to under Article 27 of Part II of Protocol 3(7),

Having called on interested parties to submit their comments pursuant to those provisions(8),

Whereas:

    HAS ADOPTED THIS DECISION:

    Article 1

    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.

    Article 2

    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.

    Article 3

    This Decision is addressed to the Republic of Iceland.

    Article 4

    Only the English version is authentic.