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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Tonnage tax renewal: renewal permitted within a limited period and governed by the same opting and duration rules as the original option.</h1> An approved option for the tonnage tax scheme may be renewed within one year from the end of the previous year in which the option ceased to have effect; the procedural rules for opting and the provisions determining the period for which tonnage taxation remains in force or ceases to have effect apply to such renewal in the same manner as to the original option.

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