Mayr TP, McGrath RH (1997) Tramp shipping: the role of taxation in international resource
allocation. Marit Policy Manage 24(13):261–283
McConnell M (1985) Darkening confusion mounted upon darkening confusion: the search for the
elusive genuine link. J Marit Law Commer 16:365
Mukherjee PK (2000) New Horizons for Flag States. Maritime Review London: Pacific Press
Limited 110–114
Mukherjee PK, Brownrigg M (2013) Nationality and registration of ships: concept and practice. In:
Farthing on international shipping. Springer
Official Journal of the European Commission, (OJEC)
Ready NP (1994) Ship registration. LLP, London
Sharpston, Advocate General - Opinion in the Wam SpA decision
Shipping Fleet Statistics: 2017 [FLE0101], Department for Transport, March, 2018
Smith D, Middledich M, Allen & Overy (2003/2004) Tonnage tax- the regime in practice. Shipping
Finance Annual
Stokes P (1992) Ship finance credit expansion and the boom-bust cycle. Lloyd’s of London Press
Ltd, London
Stopford M (1997) Maritime economics. Routledge, Abingdon
Zielke R (2011) The changing role of Tax Havens - an empirical analysis of the Tax Havens
worldwide. Bull Int Tax 65(1):42–44
Legislation and Conventions
Community Guidelines on State Aid to Maritime Transport (97/C 205/05)
Community Guidelines on State Aid to Maritime Transport (2004/C 13/17) Council Regulation
(EC) No. 659/1999 of 22 March 1999
Income Tax, The Tonnage Tax Regulations 2000, 2000 No. 2303
United Nations Convention on Maritime Liens and Mortgages, 1993
United Nations Convention on the Law of the Sea, 1982
United Nations Convention on Conditions for Registration of Ships, 1986
Cases
C-730/79 Philip Morris Holland BV v. Commission of the European Communities [1980] ECR
2671
Case C-324/00 Lankhorst-Hohorst GmbH v. Finanzamt Steinfurt [2002] ECR I-11779
Case C- 400/99 Italy v. Commission, [2005] ECR I-3657
Case C-196/04 Cadbury Schweppes, PLC v. Inland Revenue [2006] ECR I-7995
Case C-169/08 ECR 17.11 Presidente del Consiglio dei Ministri v. Regione Sardegna [2009] ECR
2009 1- 10821
Case C-88/03, Portugal v. Commission [2006] ECR 1-7115
Case 173/73 Italy v. Commission [1974] ECR 709
Case C-148/04 Unicredito Italiano SpA v. Agenzia delle Entrate, Ufficio Genova [2005] ECR
I-11137
Joined Cases C-78/08 to C-80/08 Ministero dell’Economia e delle Finanze and Others v. Paint
Graphos Soc. coop. arl and Others [2008] ECR n.y.r
The United Kingdom Tonnage Tax Regime: Compatibility with Relevant. . .
739
allocation. Marit Policy Manage 24(13):261–283
McConnell M (1985) Darkening confusion mounted upon darkening confusion: the search for the
elusive genuine link. J Marit Law Commer 16:365
Mukherjee PK (2000) New Horizons for Flag States. Maritime Review London: Pacific Press
Limited 110–114
Mukherjee PK, Brownrigg M (2013) Nationality and registration of ships: concept and practice. In:
Farthing on international shipping. Springer
Official Journal of the European Commission, (OJEC)
Ready NP (1994) Ship registration. LLP, London
Sharpston, Advocate General - Opinion in the Wam SpA decision
Shipping Fleet Statistics: 2017 [FLE0101], Department for Transport, March, 2018
Smith D, Middledich M, Allen & Overy (2003/2004) Tonnage tax- the regime in practice. Shipping
Finance Annual
Stokes P (1992) Ship finance credit expansion and the boom-bust cycle. Lloyd’s of London Press
Ltd, London
Stopford M (1997) Maritime economics. Routledge, Abingdon
Zielke R (2011) The changing role of Tax Havens - an empirical analysis of the Tax Havens
worldwide. Bull Int Tax 65(1):42–44
Legislation and Conventions
Community Guidelines on State Aid to Maritime Transport (97/C 205/05)
Community Guidelines on State Aid to Maritime Transport (2004/C 13/17) Council Regulation
(EC) No. 659/1999 of 22 March 1999
Income Tax, The Tonnage Tax Regulations 2000, 2000 No. 2303
United Nations Convention on Maritime Liens and Mortgages, 1993
United Nations Convention on the Law of the Sea, 1982
United Nations Convention on Conditions for Registration of Ships, 1986
Cases
C-730/79 Philip Morris Holland BV v. Commission of the European Communities [1980] ECR
2671
Case C-324/00 Lankhorst-Hohorst GmbH v. Finanzamt Steinfurt [2002] ECR I-11779
Case C- 400/99 Italy v. Commission, [2005] ECR I-3657
Case C-196/04 Cadbury Schweppes, PLC v. Inland Revenue [2006] ECR I-7995
Case C-169/08 ECR 17.11 Presidente del Consiglio dei Ministri v. Regione Sardegna [2009] ECR
2009 1- 10821
Case C-88/03, Portugal v. Commission [2006] ECR 1-7115
Case 173/73 Italy v. Commission [1974] ECR 709
Case C-148/04 Unicredito Italiano SpA v. Agenzia delle Entrate, Ufficio Genova [2005] ECR
I-11137
Joined Cases C-78/08 to C-80/08 Ministero dell’Economia e delle Finanze and Others v. Paint
Graphos Soc. coop. arl and Others [2008] ECR n.y.r
The United Kingdom Tonnage Tax Regime: Compatibility with Relevant. . .
739