Chapter II. Section 4, subsection 5.
Art. 223. The taxable event applies to the use of wharves, jetties, land access areas, other permanent port facilities, provided that the sport and recreational vessels do not transport goods.
The substitute taxpayer is the owner of the vessel, shipping agent, captain, master or skipper in facilities granted under concession and the substitute taxpayer shall be liable for the payment of this rate.
The taxpayer is the owner of the vessel, shipping agent or captain or master of the vessel.
Art. 225. The accrual of the rate shall be paid when the vessel enters the waters of the port’s service area.
Art. 229. Basic amount (E) = 0.13 €
Art. 226. The total rate due is Length X Breadth X Days X Basic Amount (E) X Coeff.
|Facilities without concession or authorisation||Coeff.|
|Moored lengthways to jetty or buoy|
|Water intake||0.07€ m2 day|
|Electricity intake||0.10€ m2 day|
|With draughts less than 2 m||50% discount|
|For vessels based in the Port||0.80€ m2 day|
|Docks or sports facilities granted under concession||Coeff.|
|General not based in port||0.39€ m2 day|
|General not based in port – 9m. motor – 12 m. sail||0.15€ m2 day|
|General based in port||0.32€ m2 day|
|General based in port – 9 m. motor – 12 m. sail||0.10€ m2 day|
|No water surface area granted under licence||1.81€ m2 day|
|** Simplified estimate system (discount)||25% discount|