{
  "url": "https://openlegislation.uk/eu-decision-2017-2116/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2017-2116/article-1.json",
  "legislation": "eudn/2017/2116",
  "legislation_title": "Commission Decision (EU) 2017/2116 of 27 July 2017 on aid scheme SA.38398 (2016/C, ex 2015/E) implemented by France — Taxation of ports in France (notified under document C(2017) 5176) (Only the French text is authentic) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-2116",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The exemption from corporate tax in favour of autonomous ports (some of which are now classified as major seaports), maritime chambers of commerce, chambers of commerce and industry managing port installations, municipalities which are concessionaires of public equipment owned by the State in the seaports, and undertakings to which they may have entrusted the operation of that equipment, constitutes an existing State aid scheme which is incompatible with the internal 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/2017/2116/article/1",
    "retrieved_at": "2026-11-01T15:13:18.642656+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."
}