Gennem tonnageskatteordningen indrømmer de danske myndigheder ved hjælp af statsmidler visse virksomheder en fordel ved at sænke den selskabsskat, som ellers skal betales af virksomheder inden for denne sektor, og derved favoriseres bestemte virksomheder, idet foranstaltningen kun tilgodeser den internationale skibsfartssektor.
Through the tonnage tax scheme the Danish authorities grant an advantage, by lowering the corporate tax that this sector would otherwise have to bear, through State resources, thereby favouring certain undertakings since the measure is specific to the international shipping sector.