LEVELING THE PLAYING FIELD OR UNDERMINING COMPETITIVENESS? THE EUROPEAN COMMISSION’S STATE AID RULING AND ITS IMPACT ON BELGIAN PORTS

Description

On 21 January 2016, the European Commission decided that the corporate tax exemptions granted to ports under the existing Dutch and Belgian tax regimes constitute State aid. Belgian and Dutch ports undertook actions for annulment, with arguments such as both the hybrid governance model of ports as well as the annihilation of a level playing field given that seaports from other European countries’ tax regimes were yet to be investigated. However, the European Commission Decision 2017/2115 ordered the Belgian State to abolish this tax exemption. This qualitative study addresses two key questions through port authority expert interviews: (i) To what extent were the corporate tax exemptions for Belgian ports, prior to 2017, materially significant? (ii) Following the 2017 decision, how have Belgian ports adapted to the removal of these exemptions, and what strategic measures have they undertaken to maintain competitiveness in the absence of the previously recognized State aid? This in-depth analysis will offer conclusions on both the consequences of the European Commission Decision on the Belgian ports industry, as well as insights on the validity of the initial opposing arguments that were voiced by Belgian ports.

Period	24 Jun 2025 → 25 Jun 2025
Event title	IAME 2025
Event type	Conference
Location	Bergen, NorwayShow on map
Degree of Recognition	International