In an order delivered on the 28th of April 2025 following FEPORT’s action regarding a State Aid scheme granted by Greece to the maritime sector concerning tonnage tax and related aid measures, the General Court of Justice has recognised that this action has compelled the EU Commission to adopt decisions on the Greek Tonnage Tax after nine years of inaction.

While FEPORT has always recognised the importance of the EU State Aid Guidelines and the tonnage tax schemes applying to maritime transport as a means to preserve the competitiveness of EU shipping vis à vis international competition, FEPORT has expressed its opposition regarding the extension of the tonnage tax to loading and unloading operations leading to a distortion of competition between independent terminals and vertical integrated ones as well as the unlevel playing field between Member States. In this regard, FEPORT has contested the Commission’s inaction since its 2015 Decision requesting the Hellenic Republic to take appropriate measures in order to comply with EU Law.

The General Court considers that, “subsequent to the bringing of the […] action”, the EU Commission adopted two acts in November 2024 whereby the Commission partially amended the measures and then recorded that acceptance by the Greek authorities of those measures.

With this ruling, the General Court thus recognised that thanks to FEPORT’s action, the Commission finally acted, putting an end to its failure to act regarding the incompatibility of the Greek Tonnage Tax scheme as recognised since 2015 Commission decision.

In this regard, FEPORT welcomes the General Court Order which emphasises that “In view of the circumstances of the present case, and in particular of the fact that it was the applicant [i.e. FEPORT], and not the Commission, which informed the Court of the adoption of the acts of 6 and 25 November 2024, which were adopted almost nine years after the 2015 decision, the applicant must be ordered to bear half of its own costs and the Commission must be ordered to bear its own costs and to pay half of those incurred by [FEPORT]”.

“The Order of the General Court is a major milestone as it recognises the added value of FEPORT’s action to restore the level playing field and fair competition between independent terminals and vertically integrated ones. It is important that the EU Commission plays its role of Guardian of the Treaty with due diligence for all sectors as this is essential for the good functioning of the internal market. FEPORT’s action has proven useful” says Mr Gunther Bonz, President of FEPORT.

As a result of the Commission’s Decision of 25 November 2024 concerning Greece, the extension of the tonnage tax to activities ancillary to shipping including land-based, which the EU Commission has approved in some Member States, can only be maintained insofar as these activities represent less than 50% of the shipping operations.

FEPORT calls on the EU Commission to proceed to a stricter monitoring of the implementation of its Decision dated 25 November 2024 by Greece and supervise compliance of all Member States with EU rules accordingly.
Source: FEPORT