{
  "url": "https://openlegislation.uk/eu-decision-2006-940/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2006-940/article-1.json",
  "legislation": "eudn/2006/940",
  "legislation_title": "Commission Decision of 19 July 2006 on aid scheme C 3/2006 implemented by Luxembourg for ‘1929’ holding companies and ‘billionaire’ holding companies (notified under document number C(2006) 2956) (Only the French text is authentic) (Text with EEA relevance) (2006/940/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2006-940",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The tax scheme currently in force in Luxembourg in favour of holding companies exempted on the basis of the Law of 31 July 1929 (hereinafter called ‘exempt 1929 holding companies’) is a state aid scheme 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/2006/940/article/1",
    "retrieved_at": "2026-11-01T15:17:21.321449+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."
}