{
  "url": "https://openlegislation.uk/eu-decision-2005-417/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2005-417/article-2.json",
  "legislation": "eudn/2005/417",
  "legislation_title": "Commission Decision of 30 June 2004 concerning a series of tax measures which Belgium is planning to implement for maritime transport (notified under document number C(2004) 2040) (Only the Dutch and French texts are authentic) (Text with EEA relevance) (2005/417/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-417",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The introduction in the flat-rate taxation scheme for shipowners of a rate reduced to EUR 0,05 per 100 tonnes for the tranche above 40 000 tonnes is compatible with the common market, provided that the ships over 40 000 tonnes to which this reduced rate is applied are new or have been registered under the flag of a third country during the five years preceding their entry into the flat-rate taxation scheme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/417/article/2",
    "retrieved_at": "2026-11-01T15:17:53.979594+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}