ANNOUNCEMENT 01 Jan 2009In January 2009, the government of Germany announced a targeted tax change.
NUMBER OF INTERVENTIONS
23rd subsidy report by the Finance Ministry, pp.225-226 (in German)
On 1 January 2009, the German government announced energy tax reliefs on machines and vehicles used exclusively at seaports.
According to the 23rd subsidy report by the Finance Ministry (cf. Sources), the scheme was introduced to "reduce competitive disadvantages of the German seaport services against their European competitors" (own translation, p.225) and is categorised as "preservation aid".
The annual budget of the scheme is estimated at 25 million EUR and will be reviewed in 2018.
A state measure in the GTA database is assessed solely in terms of the extent to which its implementation affects the extent of discrimination against foreign commercial interests. On this metric, the state aid proposed here is discriminatory.
The list of affected trading partners is based on Germany's neighbouring countries with acces to open sea.