It also states that the introduction, in Article 39 CA of the General Tax Code, of a provision on exemption from capital gains tax in the event of early transfer of title in an asset to the user was motivated by the fact that the scheme at issue was less favourable to maritime investment.
Raportis osutatakse ühtlasi, et üldise maksuseadustiku artiklisse 39 CA sätte kehtestamine, mille kohaselt vara ennetähtaegsel loovutamisel vara kasutajale kohaldatakse müügikasumi suhtes maksuvabastust, oli tingitud just asjaolust, et kõnealune kord oli merendussektori investeeringute suhtes ebasoodsam.