For those who have not seen this elsewhere this is the SSD tax in English
. I hope cut and paste will not destroy the format.
OF THE HELLENIC REPUBLIC
ISSUE A’ Sheet No. 256
28th November 2013
Stay and sail duty (SSD) imposed on leisure vessels and small vessels
1. A special duty named “Stay and Sail Duty” (SSD) in favour of the State is hereby enacted, which is imposed on: a) all leisure vessels, both private and professional, b) motorized small boats of a total length of seven (7) meters or longer, and c) professional day-trip tourist boats of a total length of seven (7) meters or longer.
The SSD is imposed on all the aforementioned boats and small vessels, irrespective of their flag, which sail through, dock
in Greek territorial waters.
2. The SSD is calculated on a yearly basis and applies from January 1st until December 31st of each year and is determined as follows:
a. With regard to vessels of a total length ranging from seven (7) meters to (and including) eight (8) meters, it shall be two hundred (200) Euros.
b. With regard to vessels of a total length ranging from over eight (8) meters to (and including) ten (10) meters, it shall be three hundred (300) Euros.
c. With regard to vessels of a total length ranging from over ten (10) meters to (and including) twelve (12) meters, it shall be four hundred (400) Euros.
d. With regard to vessels of a total length of over twelve (12) meters, it shall be as follows: i) one hundred (100) Euros per meter per year, calculated from the first meter or ii) ten (10) Euros per meter per month, calculated from the first meter. As far as professional leisure vessels and professional day-trip tourist boats are concerned, the aforementioned charge is reduced to half, on the condition that such boats are used exclusively for professional purposes.
3. Provided that the boats mentioned in section d’ of paragraph 2 of the present are permanently docked within the Greek Territory, a thirty percent (30%) discount is granted. The criteria for and the way of proving such permanent docking
, in order to benefit from such discount, as well as every necessary detail to implement the present paragraph shall be determined by virtue of a relevant decision by the Minister of Shipping
and the Aegean Sea.
4. In order to calculate the SSD, the total length of the boat or the small vessel in question is taken into account, which is mentioned in the nationality document or the seaworthiness certificate or the measurement certificate or the license
to perform sails
5.a. The SSD is paid by electronic means in the following manner:
(i) with regard to boats or small vessels that are located in the Greek Territory, during the month December of each year, which payment corresponds to the SSD of the next year.
(ii) with regard to boats or small vessels that will enter the Greek Territory, prior to or upon their entry.
b. Alternatively, the SSD can be paid in the following manner:
(i) With regard to boats or small vessels under a flag of a member
state of the European Union which enter the Greek Territory, to the Harbor Authority issuing the Traffic Document (DEKPA – Entry-Exit Log Book).
(ii) With regard to boats or small vessels under a flag of a non-EU member
state which enter the Greek Territory, to the Customs
Authority issuing the Transit Log.
(iii) With regard to boats or small vessels which are already within the Greek Territory at the time the present article enters into force, irrespective of their flag, to the competent Tax Office or the Harbor Authority.
c. The SSD payment receipt is kept along with the boat’s or the small vessel’s shipping
documents and is presented to the competent Harbor, Customs
and Tax Authorities upon request.
d. In case during the relevant inspection
by the competent Harbor, Customs or Tax Authorities it is ascertained that the SSD has not been paid, the boat or the small vessel will not be allowed to depart until the SSD is paid in accordance with the provisions of sections a’ and b’ of the present. Every time it is ascertained that the SSD has not been paid, a fine is imposed, which is equal to one hundred percent (100%) of the annually corresponding SSD, without any discount.
6. In case the boat or the small vessel departs from the Greek Territory for any reason whatsoever at any time prior to the expiration of the SSD, then no claim against the State may be raised concerning the refund of any amount.
In case the boat or the small vessel reenters the Greek Territory during the time the SSD is valid, then it is not required to pay the SSD again, for as long as it is valid and in force.
7.a. The party liable to pay the SSD is: a) the professional leisure vessel’s or the professional day-trip tourist boat’s ship-owner or their lawful representative, b) the private leisure vessel’s ship-owner or possessor or user and c) the small boat’s ship-owner or possessor or user. All those mentioned above are jointly and severally liable to pay the SSD.
b. The issues concerning the certification
, the inspection
and the issuance of assessing deeds are governed by the applicable provisions.
The manner and the procedure for the collection of the SSD, as well as any other issue related to the implementation of the present shall be regulated by virtue of a decision by the Ministers of Finance and Shipping and the Aegean Sea.
8. For the purposes of implementing the provisions of the present article, the terms used shall have the respective meanings attributed to them:
a. Leisure vessel: any vessel of a total length of seven (7) meters or longer, when it comes to sailing vessels, and twelve (12) meters or longer when it comes to motorized vessels, whose general construction allow them to be used for the performance of leisure trips.
b. Professional leisure vessel: the leisure vessel with a capacity to carry up to forty nine (49) passengers, which is equipped with sufficient and appropriate living quarters specifically for passengers, for whose exploitation a full charter
agreement is concluded.
c. Private leisure vessel: the leisure vessel, which is not a professional one, pursuant to the provisions of section b’ of the present paragraph.
d. Small boat
: any vessel of a total length of up to seven (7) meters, when it comes to sailing vessels, and up to twelve (12) meters when it comes to motorized vessels, which is used for leisure purposes.
e. Professional day-trip tourist boat: the small vessel or the leisure boat or the passenger tourist boat under the flag of a member state of the European Union or the European Economic Area, which performs daily sea trips during one 24-hour period between ports
, coasts and coves of the Greek Territory, which is entitled to extend its trip abroad, upon the payment of a uniform individual ticket or a group ticket, which is accompanied by a passenger name list.
9. The SSD shall be imposed for staying in the Greek Territory as from 01/01/2014.
Entry into force
The present law shall enter into force as soon as it is published to the Government
We are requesting the publication of the present to the Government Gazette and the enforcement thereof as a law of the State.
Athens, 26th November 2013
THE PRESIDENT OF THE REPUBLIC
Mr. Karolos Gr. PAPOULIAS
THE MINISTERS OF
Mr. Ioannis STOURNARAS
DEPUTY MINISTER OF
Mrs. Foteini GENNIMATA
Mr. Spyridon-Adonis GEORGIADIS
LABOUR, SOCIAL SECURITY
Mr. Ioannis BROUTSIS
SHIPPING AND THE AEGEAN SEA
Mr. Miltiadis VARVITSIOTIS
It has been authenticated and the Big Stamp of the State has been affixed.
Athens, 28th November 2013
THE MINISTER OF JUSTICE
Mr. Charalampos ATHANASIOU