Furthermore, in Malta the decision to leave the tonnage tax regime is irrevocable.

Parts of vessels can be subject to the tonnage tax regime.

When a maritime company opts for the tonnage tax regime, all its vessels and its operations that meet the conditions fall under this fiscal regime.

According to Bugsier Reederei, towage should not be covered by the Polish tonnage tax regime.

whose profits are derived from qualifying ships carrying on qualifying activities and which opt for the tonnage tax regime; and

This could potentially make the Maltese tonnage tax system more attractive than the ones applied in the rest of the Union.

This could potentially make the Maltese tonnage tax system more attractive than the ones applied in the rest of the EU.

The Commission noted that the complete abolition of such time charter limits may trigger fiscal competition between more or less attractive tonnage tax schemes across the Community.

the tonnage tax under the tonnage tax scheme

the tonnage tax scheme and specifically

Description of the notified measure to the tonnage tax scheme

Malta stressed that its tonnage tax scheme is based on a similar principle as the Cypriot tonnage tax scheme approved by the Commission in 2010.

Moreover, the tonnage tax schemes approved so far by the Commission have only covered replacement of corporate tax systems with tonnage tax schemes.