Νομικό και θεσμικό φορολογικό πλαίσιο κτήσης και εκμετάλλευσης πλοίου
Master Thesis
Date
2012-04-06View/
Abstract
In this thesis there is an attempt to approximately verge the shipping fiscal regime. Taking into consideration that the shipping market is absolutely globalized the present analysis is mainly focused on the provisions of the regulatory regime in Greece and in Cyprus then on. In the first chapter reference is made on the definition sources of the “ship” and the most common ways of its acquisition. The above are considered to be necessary in order to be further investigated the relevant tax law to be applied. In the second chapter there is an attempt to expose briefly the fiscal Greek tax regime on the ship transfer. Reference to the above is made prior to ship exploitation analysis-and in a brief way- as the whole tax regime is more occupied with the “ship” as an object of exploitation rather than as an object of ownership.
In the third chapter there is an analysis on the tax regime of ships under Greek flag. Thus an interpretation of the main tax law for the ships under Greek flag, to be law under n.27/1975 as in force, is attempt. Through the analysis of the above law are highlighted the ways that each kind of ship along with their specific characteristics (capacity, activity) is treated from a tax point of view. In the fourth chapter there is a review of another important instrument for shipping jurisprudence the law under n. 89/1967 and in particular for the fiscal approach of foreign firms or shipping management companies that according to the above mentioned law are established and operating- in Greece. Given the existence of multiple offices or branches of foreign companies in Greece that are managing ships, reference should be made in the specific provisions as they are ultimately related to activity within the Greek territory. In the fifth chapter there is an analysis of the tax shipping regime in Cyprus. This approach is not examined mostly due to the high interest the specific region has for the Greek citizens but also as a comparison to the tax regime in Greece. In the last two chapters is examined in general the taxation of non Greek ships which are of Greek interest though.
Language
GreekCollections
Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 4.0 Διεθνές
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 4.0 Διεθνές