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            Temporary Ship Operational Pause Does Not Impact Qualifying Status for Tax Purposes Under Specific Conditions

            A temporary cessation of operating a qualifying ship does not constitute permanent cessation. A company is deemed to continue operating the ship for taxation purposes. Until 31.03.2026, if a qualifying company continues operating a ship that temporarily ceases to be qualifying, it will not be considered a qualifying ship. From 01.04.2026, this provision extends to inland vessels, with the ship or vessel not considered qualifying under the chapter.

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