{
  "url": "https://openlegislation.uk/eu-decision-2009-750/article-8",
  "json_url": "https://openlegislation.uk/eu-decision-2009-750/article-8.json",
  "legislation": "eudn/2009/750",
  "legislation_title": "Commission Decision of 6 October 2009 on the definition of the European Electronic Toll Service and its technical elements (notified under document C(2009) 7547) (Text with EEA relevance) (2009/750/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2009-750",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Accounting",
  "text": "Where an organisation provides both Toll Charger and EETS Provider services, Member States shall take the measures necessary to ensure that separate profit and loss accounts and balance sheets are kept and published separately for each type of activity and that cross subsidies between the two activities are excluded.\nThe accounting systems for Toll Charger and EETS Provider activities shall be kept separate and from accounts relating to any other type of activities so that a clear evaluation can be made of the costs and benefits related to EETS provision.",
  "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/2009/750/article/8",
    "retrieved_at": "2026-11-01T15:16:22.392507+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."
}