Taxation of maritime activities in the European Union : the complexity of the fight against distortions of competition in a globalized sector ; La fiscalité des activités maritimes dans l’union européenne : la complexité de la lutte contre les distorsions de concurrence dans un secteur mondialisé

The fight against distortions of competition within the European Union is complex, because maritime activities are of various kinds and are called upon to be exercised internationally. The Commission regulates tax competition by regulating State aid of a tax nature. It collaborates with the OECD in order to harmonize the taxation of members. On the other hand, States have to face up to international competition; they generalized the tonnage tax, which led to the rejuvenation of the fleets. Moreover, the involvement of port States in the fight against junk ships has also served to mitigate the beneficial effects of open registration. In addition, the ship, a central element of maritime activities, has benefited from a great deal of legislative attention. It benefits from freedom of registration. In this context, taxation is used by the States to counter the attraction of low-tax States. Internally, multinational maritime companies must respect the guiding principles of competition in their intra-group transactions. The difficulty in this context is to compare transactions whose stakes fluctuate according to the socio-economic context and according to the regions. As it is possible to get lost in the face of this heterogeneous and diverse legislative and tax environment, this thesis aims to highlight the tax legislation implemented in Europe, and to present the work that tends to achieve the objective of fair tax competition. in maritime activities. In addition, it is a question of showing the difficulties encountered by this work, both on the legislative, judicial and practical levels. ; La lutte contre les distorsions de concurrence au sein de l’Union européenne est complexe, car les activités maritimes sont de divers ordres et sont appelés à s’exercer sur le plan international. La Commission régule la concurrence fiscale en encadrant les aides d’État de nature fiscale. Elle collabore avec l’OCDE afin d’harmoniser les fiscalités des membres. D’autres part, les États doivent faire face à la concurrence ...