В публикации показаны страны, в который раз попавшие в “серый” и “черный” списки Парижского меморандума (Paris Memorandum of Understanding – Paris MoU). Напоминаем, что Украина входит в серый список Paris MoU 2016 года,таким образом, тоннажный налог на суда под украинским флагом будет увеличен на 30% в 2017 году. Introduction
In order to promote its aim of improving the quality of Cyprus shipping, the Merchant Shipping (Fees and Taxing Provisions) Law 2010(1) imposes a surcharge on the tonnage tax payable by qualifying vessels registered in countries which appear on the grey or black list of the Paris Memorandum of Understanding. Article 17(2) of the law provides for a surcharge of 30% payable by owners of ships registered in countries on the grey list and 60% for ships registered in countries on the black list. Articles 27(2) and 40(2) of the law provide that corresponding surcharges are payable by charterers and managers, respectively.
Countries subject to surcharge
On the basis of the 2016 Paris Memorandum of Understanding annual report, the Department of Merchant Shipping has determined that the flags listed below are included in the relevant grey or black list for the purposes of calculating tonnage tax for 2017.
Grey list (30% surcharge)
Albania
Algeria
Azerbaijan
Bulgaria
Curacao
Egypt
Georgia
India
Jamaica
Korea
Kuwait
Lebanon
Libya
Lithuania
Malaysia
Mongolia
Morocco
Poland
Slovakia
Switzerland
Saint Vincent and the Grenadines
Syrian Arab Republic
Thailand
Tunisia
Tuvalu
Ukraine
Vietnam
Black list (60% surcharge)
Belize
Bolivia
Cambodia
Comoros
Congo, Republic
Dominica
Honduras
Moldova
Montenegro
Sierra Leone
St Kitts and Nevis
Tanzania
Togo
Vanuatu
Article 34(4) of the law provides that ships under management which fly a flag included on the Paris Memorandum of Understanding’s black list will be deemed to comply with international and EU standards and thus qualify for the tonnage tax system only if the ship’s technical and crew management is performed entirely from an EU member state. In the event of a breach of this requirement, Section 54 of the law empowers the Department of Merchant Shipping to impose penalties, including administrative fines and exclusion from the tonnage tax system.
Endnotes
(1) Law 44(I)/2010.
Автор: Costas Stamatiou
Источник: http://www.internationallawoffice.com/Newsletters/Shipping-Transport/Cyprus/Elias-Neocleous-Co-LLC/Tonnage-tax-countries-whose-ships-are-subject-to-surcharge?utm_source=ILO+Newsletter&utm_medium=email&utm_content=Newsletter+2017-11-22&utm_campaign=Shipping+%26+Transport+Newsletter