{
  "url": "https://openlegislation.uk/eu-decision-2009-868/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2009-868/article-1.json",
  "legislation": "eudn/2009/868",
  "legislation_title": "Commission Decision of 17 June 2009 on State aid C 5/07 (ex N 469/05) as regards alleviation of information obligations imposed on maritime companies entered into the Danish tonnage tax regime (notified under document C(2009) 4522) (Only the Danish text is authentic) (Text with EEA relevance) (2009/868/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2009-868",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The notified measure consisting of repealing for ship-owners taxed under the Danish tonnage tax the obligation imposed otherwise on all other companies to provide the Danish fiscal authorities with commercial information on all commercial transactions with foreign-based affiliates on the basis of Law No 408 of 1 June 2005 is incompatible with the common market.\nThe measure may accordingly not be implemented.",
  "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/2009/868/article/1",
    "retrieved_at": "2026-11-01T15:16:19.890662+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."
}