{
  "url": "https://openlegislation.uk/eu-decision-2005-417/article-4",
  "json_url": "https://openlegislation.uk/eu-decision-2005-417/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "Deduction of losses of other divisions of a company liable for taxation that are not subject to the flat-rate tax from the tonnage-based flat-rate tax for ship owners is incompatible with the common market.",
  "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/4",
    "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."
}