As recalled in the opening decision, one of the main conditions for the compatibility of tonnage tax schemes with the common market is the implementation of ring-fencing measures attached to such schemes.
Nagu meenutatud menetluse algatamise otsuses, on tonnaažimaksuga maksustamise korra ühisturuga kokkusobivuse üks peamisi tingimusi selliste kordadega seotud abi sihtotstarbelise kasutamise meetmete rakendamine.