Recent Amendments to the Greek Shipping Tax Regime in Compliance with EU State Aid Rules

Abstract

The current article examines the amendments introduced into the Greek shipping tax regime following proposals of the European Commission aimed at enhancing the compatibility of the Greek shipping tax legislation with EU State aid rules. Further, the author questions the power of the European Commission to intervene in the domestic legislation of the EU Member States in the sector of shipping taxation – which essentially constitutes direct taxation – since the latter falls within the exclusive competence of the EU Member States.