The Commission has requested the Netherlands to abolish tax exemption rules it has in place for public companies using six seaports for economic activity. The Commission has also proposed in two separate decisions that Belgium and France align their taxation of ports with state aid rules.

According to Commission’s press release, public companies when carrying out economic activities should be subject to corporate tax because private companies carrying on similar activities are subject to corporation tax. Such economic activities can be distinguished from other activities linked to the operation of infrastructure of the State such as safety, surveillance and traffic control which fall outside the scope of EU state aid control.

The Commission is also investigating the functioning and taxation of ports in other Member States and will take the necessary steps to ensure fair competition between all ports in the EU. The Commission has for example requested information on the financing of certain ports in Germany.