The Rotterdam port authority, together other Dutch shipping and sea ports, has said it will appeal the European Commission January ruling against its exemption from corporation tax.
The basis of the challenge is thought to be an infringement of proper administration, eg equality and proportionality. This is because not all sea ports are made by the European Commission to pay tax and some even get state aid. Any extra taxes on ports could, with VAT, be passed on to ships and boats using them.
As Paul Smits, the Rotterdam Financial Director put it “Within Europe, it should be a question of ‘what’s sauce for the goose is sauce for the gander’. The payment of corporation tax will come at the expense of our investments in the port complex. The purpose of this cannot be to increase unfair competition”.
Tax Barrister, Accountant