10.4.2010 Official Journal of the European Union L 90/15 COMMISSION DECISION of 18 December 2009 on State aid C 34/07 (ex N 93/06) related to the introduction of a tonnage tax scheme in favour of international maritime transport in Poland (notified under document C(2009) 10376) (Only the Polish text is authentic) (Text with EEA relevance) (2010/213/EV) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union (TFEU), and in particular the first subparagraph of Article 108(2) thereof (1), Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments pursuant to the provision(s) cited above (%) and having regard to their comments, Whereas: 1. PROCEDURE (1) By letter of 1 February 2006 (*), Poland notified the Commission of a Tonnage Tax scheme. The case has been registered under Number N 93/06. (2) By letters of 9 March, 29 May, 14 November 2006 and 11 April 2007 (*), the Commission services requested further information. By letters of 20 April, 9 May and 6 September 2006, 5 January and 8 June 2007 (°), the Polish authorities replied to the Commission. In addition, a meeting at a technical level took place on 19 January 2007. (3) By letter dated 12 September 2007 (¢), the Commission informed the Republic of Poland that it had decided to initiate the formal investigation procedure laid down in Article 88(2) of the EC Treaty in respect of the aid (here- inafter ‘the opening decision’). dated (4 Poland submitted its letter 18 October 2007 (7). comments by (") With effect from 1 December 2009, Articles 87 and 88 of the EC Treaty have become Articles 107 and 108, respectively, of the TFEU. The two sets of provisions are, in substance, identical. For the purposes of this Decision, references to Articles 107 and 108 of the TFEU should be understood as references to Articles 87 and 88, respectively, of the EC Treaty where appropriate. () OJ C 300, 12.12.2007, p. 22. (®) Registered under Reference TREN(2006) A/12656. (%) References TREN(2006) D/204393, D/210227, D/223420 and TREN(2007) D/307010. (°) Registered under References TREN(2006) A[19774, A[22657, A[31398 and TREN(2007) A[21073, A[34300. (%) Registered under Reference C(2007) 4016. (7) Registered under Reference TREN(2007) A[45675. ( 50 The Commission decision to initiate the formal investi- gation procedure was published in the Official Journal of the European Union (). The Commission invited interested parties to submit their comments on the aid. 6)  The Commission received comments from one interested party (°). It forwarded them to Poland, but the latter did not use its right to react to them. 7)  Following a meeting between the Commission services and the Polish authorities on 14 January 2009, by letter of 25 February 2009 (19 the Polish authorities committed to modify their tonnage tax scheme on a number of issues on which the Commission had expressed its concerns in the decision to open the formal investigation procedure. By letters of 24 March 2009 ('Y, 26 October 2009 (') and 9 December 2009 (1) the Polish authorities submitted further information. 2. DETAILED DESCRIPTION OF THE AID 2.1. Summary 8)  For ship-owners engaged in international maritime transport, tonnage tax is deemed to replace corporation tax or personal income tax by a lump sum amount calculated on the basis of the tonnage of the fleet operated. International maritime transport is defined as transport between a Polish port and a foreign port, between foreign ports, or between Polish ports but only on condition that this voyage is a leg of a longer voyage also serving a foreign port. Activities on routes exclusively within Poland (cabotage) are thus not eligible for tonnage tax under the current Tonnage Tax Act. 2.2. The tonnage tax scheme 9)  The Polish tonnage tax scheme is established by the Tonnage Tax Act, adopted on 24 August 2006 ('4). The Act is planned to enter into force as from 1 January 2011 once the Commission has approved the scheme. See footnote 2. ) (°) Registered under Reference TREN(2007) A[51337. 10) Registered under Reference TREN(2009) A[10443. 1) Registered under Reference TREN(2009) A[13527. ) Reglstered under References TREN(2009) A[34359. ) )