{
  "url": "https://openlegislation.uk/eu-decision-2005-417/article-8",
  "json_url": "https://openlegislation.uk/eu-decision-2005-417/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": null,
  "text": "The tonnage-based flat-rate taxation scheme for persons managing ships on behalf of third parties is compatible with the common market provided that the latter are simultaneously responsible for the management of crews and the technical management of ships, in accordance with the provisions of the Community guidelines in force on aid for maritime transport and provided that the tonnage-related rates are the same as those applicable to maritime transport companies.",
  "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/8",
    "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."
}