Annexes to COM(2017)420 - Feasibility of a financial instrument that would facilitate safe and sound ship recycling

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Annexes B ("WTO compliance") and C ("Extraterritoriality and the SRL") of the 2016 study underline that (a) there is a clear legal case not to identify the SRL with a "fiscal measure", (b) the EU would be acting within the remit of its competence, (c) the SRL precisely avoids discriminating against ships flying under the flag of third countries and (d) case law points to the strong likelihood of compatibility with WTO rules.
(21) http://www.shipbreakingplatform.org/shipbrea_wp2011/wp-content/uploads/2016/10/Position-Paper-FINANCIAL-INCENTIVE-Final-Version.pdf NGO Shipbreaking Platform, Make the Polluter pay! Why we need the EU Ship Recycling Licence,