Betekenis van:
merchant ship
merchant ship
Zelfstandig naamwoord
- zeeschip in de handelsvaart
- a cargo ship
Synoniemen
Hyperoniemen
merchant ship
Zelfstandig naamwoord
- vliegtuig dat goederen vervoert
- a cargo ship
Synoniemen
Hyperoniemen
merchant ship
Zelfstandig naamwoord
- bevrachter, charteraar
- a cargo ship
Synoniemen
Hyperoniemen
merchant ship
Zelfstandig naamwoord
- goederenwagen, goederenwagon
- a cargo ship
Synoniemen
Hyperoniemen
Voorbeeldzinnen
- Ship registration for the control, regulation and orderly development of merchant shipping
- ‘[l]imited liability companies and private limited companies, subject to taxation pursuant to item 1 of paragraph 1 of Article 2 of Act 90/2003 on Income Tax, and operating merchant vessels registered in the Icelandic International Ship register (IIS), may decide to pay taxes on their merchant vessels operations in accordance with this Act instead of Act No 90/2003.’
- Restrictions on registering ships in other EEA States can therefore be contrary to the right of establishment in Article 31 EEA [23].As illustrated above, a ship-owner with full tax liability in Iceland and merchant vessels registered in another EEA State will be subject to a less favourable tax treatment than a ship-owner with full tax liability in Iceland and its merchant vessels registered in the IIS.
- Indeed, according to Article 6 of Act No 38/2007 on the IIS ‘a merchant vessel that is registered in the Icelandic International Ship Register is considered to be an Icelandic vessel and has the right to sail under the national flag of Iceland’. The Icelandic authorities therefore describe the flag link as a right and not a condition for eligibility under the scheme.
- Indeed, according to Article 6 of Act No 38/2007 on the IIS ‘a merchant vessel that is registered in the Icelandic International Ship Register is considered to be an Icelandic vessel and has the right to sail under the national flag of Iceland’.
- ‘Limited liability companies and private limited companies subject to taxation pursuant to item 1 of paragraph 1 of Article 2 of Act No 90/2003 on Income Tax, and which operate merchant vessels, cf. Article 3, registered in the Icelandic International Ship register (IIS), shall receive a subsidy which corresponds to 90 % of the correctly determined amount of income tax and municipal income tax in withholding taxes on the wages of the crew of the merchant vessels in question, having taken into account personal tax allowances and seamen’s allowances.