The European Commission has opened an in-depth investigation to verify whether exemptions from corporate tax granted under Dutch law to public companies, including port operators, are in line with EU state aid rules. The Commission has concerns that exempting certain companies merely because they are publicly owned may give them an advantage over their competitors.

In May 2013, following complaints, the Commission asked The Netherlands to abolish tax provisions exempting certain public companies from the obligation to pay corporate tax (see IP/13/395). The Commission has concerns that these provisions selectively favour public companies over their private competitors, in breach of EU state aid rules. Since then, the Dutch authorities have expressed their intention to subject public companies to corporate tax, but under their plans a number of exceptions would remain, notably for five Dutch seaports: Rotterdam, Amsterdam, Zeeland, Groningen and Moerdijk. Given that the Dutch authorities have not fully accepted the measures proposed by the Commission to ensure compliance with the state aid rules, the Commission has now opened an in-depth investigation.

Separately, the Commission is also gathering information on taxation of ports in other Member States. The Commission has informed France and Belgium of its concerns regarding the taxation of ports in these countries and has asked Germany to provide further information to ensure that there are no undue competitive advantages being granted to ports.

For further details see the Commission’s website.