More precisely, shipyards offer newly built vessels or construction, repair and renovation services; leasing companies offer financing facilities; EIGs charter out and sell vessels; investors offer goods and services on a wide range of markets, except if they are individuals not exercising any economic activity, in which case they are not covered by this Decision; shipping companies offer maritime transport services; organising banks offer intermediation and financing services and other intermediaries provide intermediation or consulting services.
La Commission est, dès lors, d’avis que l’application discrétionnaire de l’amortissement anticipé d’actifs achetés à bail en application de l’article 115, paragraphe 1, et de l’article 48, paragraphe 4, du TRLIS et de l’article 49 du RIS confère un avantage sélectif aux GIE participant à des opérations relevant du RELF et à leurs investisseurs.