{
  "url": "https://openlegislation.uk/eu-decision-2005-919/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2005-919/article-2.json",
  "legislation": "eudn/2005/919",
  "legislation_title": "Commission Decision of 14 December 2004 Direct tax incentives in favour of companies taking part in trade fairs abroad (notified under document number C(2004) 4746) (Only the Italian text is authentic) (Text with EEA relevance) (2005/919/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-919",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "1. Italy shall take the necessary measures to recover from the beneficiaries the aid referred to in Article 1 and unlawfully made available to them.\nRecovery shall be effected without delay and in accordance with the procedures of national law.\n2. Where the aid has already been made available by means of lower part payments of taxes due for the current tax year, Italy shall collect the entire tax due by means of the final scheduled payment for 2004.\nIn all other cases, Italy shall recover the tax due at the latest by the end of the first tax year following the date of notification of this Decision.\n3. The aid to be recovered shall bear interest, running from the date on which it was first put at the disposal of the beneficiaries until its actual recovery and calculated in accordance with the Articles 9, 10 and 11 of Regulation (EC) No 794/2004.",
  "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/2005/919/article/2",
    "retrieved_at": "2026-11-01T15:17:45.299888+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."
}