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ORCID

Božena Bulum: 0000-0003-4606-9815

Marija Pijaca: 0000-0002-0709-376X

Željka Primorac: 0000-0002-9880-0369

Keywords

competition, nautical tourism sector, ports open for public traffic, facilities intended for nautical tourism, marinas cartels, corporate tax exemption, Croatia

Abstract

In the last decade, services in nautical tourism in the Republic of Croatia have been provided not only in marinas and other facilities intended for nautical tourism by the relevant domestic regulations, but also in other types of ports, such as public ports and sports club ports. Although marinas and public ports provide the same services i.e., berthing services for nautical tourism vessels, different corporate tax regimes apply to these two types of seaports. The first part of the paper gives an overview of the legal rules regulating seaports in Croatia. Subsequently, the competitive positions of marinas and public ports on the market of nautical tourism services in Croatia are examined. In this context, the case law of the Court of Justice of the EU on undertakings and State aids in the form of corporate tax advantages granted to port authorities is outlined. In addition, past enforcement of competition rules in the Croatian nautical tourism sector is analysed. Finally, de lege ferenda proposals are submitted, which might, in the author’s view, contribute to the creation of a level playing field for port operators providing nautical tourism services in Croatia.

First Page

117

Last Page

138

Page Count

21

Received Date

09.03.2021

Accepted Date

18.08.2021

DOI

10.7172/1689-9024.YARS.2021.14.24.5

Publisher

University of Warsaw

Publication Date

2021-12-10

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