Shipping 2025

ANGOLA Law and Practice Contributed by: José Miguel Oliveira, Sara Alves Lourenço, Caio de Mello Ferreira and João Saiago Canjeque, VdA

or the principles of international private law of Angola. The enforcement of arbitral awards where the New York Convention is not applicable is regulat - ed in Law 16/03 and in the Civil Procedure Code, and can only be rejected on limited grounds (in addition to those that are also applicable to the enforcement of judicial decisions) as follows: • the dispute is not arbitrable; • the award is rendered by an arbitral tribunal with no jurisdiction; • the arbitration agreement has expired; • the award lacks the statement of grounds; • there has been a violation within the proceed - ings of fundamental principles, and the viola - tion had a decisive influence on the outcome of the dispute; • the arbitral tribunal has dealt with issues that it should not have dealt with, or has failed to decide issues that it should have decided; or • where the tribunal decided as amiable com - positeur, and the award breaches the princi - ples of public policy of Angolan law. 6.4 Arrest of Vessels Subject to Foreign Arbitration or Jurisdiction In accordance with Articles 2, 4 and 8 of the Brussels Convention, Angolan courts may order the arrest of a vessel in respect of any maritime claims. However, pursuant to Article 7(3) and (4) of the Brussels Convention, if the parties have agreed on submitting the dispute to a different jurisdic - tion or to arbitration, the Angolan court may fix the time within which the claimant should com - mence the main proceedings. If such proceed - ings are not brought within the time so fixed, the defendant may apply for the release of the vessel or of the bail or other security.

Outside the scope of the Brussels Convention, Angolan courts will also accept the arrest in respect of claims subject to foreign arbitration or jurisdiction clauses where the vessel is within their territorial jurisdiction. 6.5 Domestic Arbitration Institutes Currently, there is no domestic arbitration insti - tution that specialises in maritime claims active in Angola. Hence, in such matters general arbi - tral bodies will be competent, governed by Law 16/03. 6.6 Remedies Where Proceedings Are Commenced in Breach of Foreign Jurisdiction or Arbitration Clauses In the event of a breach of foreign jurisdiction or arbitration clauses, the defendant must invoke such before the court that lacks jurisdiction and request for the claim to be dismissed. 7. Ship-Owners’ Income Tax Relief 7.1 Exemptions or Tax Reliefs on the Income of Ship-Owners’ Companies Companies incorporated in Angola will be sub - ject to the general taxation regime set forth for other companies incorporated or with a perma - nent establishment in the country – ie, they will be subject to 25% industrial tax on their profits. This notwithstanding, tax benefits and reliefs may be applicable for investment projects sub - mitted under the Private Investment Law regime. Non-resident shipping and airline companies are exempt from industrial tax provided that Ango - lan companies benefit from the same exemption regime in the jurisdiction of such companies.

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