{
  "url": "https://openlegislation.uk/eu-decision-2011-5/article-3",
  "json_url": "https://openlegislation.uk/eu-decision-2011-5/article-3.json",
  "legislation": "eudn/2011/5",
  "legislation_title": "Commission Decision of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (notified under document C(2009) 8107) (Only the Spanish text is authentic) (Text with EEA relevance) (2011/5/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2011-5",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "The tax reduction granted by the scheme referred to in Article 1 which, at the time it was granted, fulfilled the conditions laid down by legislation adopted pursuant to Article 1 of Regulation (EC) No 994/98 or by any other aid scheme then in force, is compatible with the common market, up to maximum aid intensities applicable to that type of aid.",
  "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/2011/5/article/3",
    "retrieved_at": "2026-10-31T18:01:40.562510+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."
}