It is the practice in other EU countries that sailors at sea for not less than 183 days are subject to a zero rate of tax or are not required to pay tax. This practice is not applied in Lithuania.

These alleged subsidies consist of benefits for industries located in export processing zones/export oriented units; the duty entitlement passbook scheme; the export promotion capital goods scheme; the income tax exemption scheme; the advance license scheme/advance authorisation scheme; the export credit scheme; the focus market scheme; the focus product scheme; the duty free import authorisation; the status holder incentive scrip; the duty drawback scheme; the package scheme of incentives of the Government of Maharashtra; scheme for assistance to micro, small and medium enterprises of the Government of Gujarat; the Gujarat ...[+++]sales tax incentive scheme and the Gujarat electricity duty exemption scheme.

In these circumstances, the Commission considers that the members of an EIG benefit from advantages in the form of tax savings (removal of the depreciation ceiling and increase in the depreciation coefficient) and, in the event of early transfer of title in the asset carried out under certain conditions, of a tax exemption, both of which represent a cost to the budget of the French State.

Furthermore, following the same reasoning as the justification for the preceding amendment, the Commission proposal must be confined to locally produced products that may be exempted from the tax.

Furthermore, the Commission proposal must be confined to locally produced products that may be exempted from the tax.

(b) a person liable to tax obtains a reduction in or an exemption from tax in the one Member State which would give rise to an increase in tax or to liability to tax in the other Member State;