Article 13 Tax exemptions in accordance with Directives 77/388/EEC and 2003/96/EC

Tax exemptions applicable to the whole of the fisheries sector which Member States introduce pursuant to Article 15 of Directive 77/388/EEC or pursuant to Article 14 or Article 15(1) of Directive 2003/96/EC, shall, to the extent that they constitute State aid, be compatible with the common market and exempt from the notification requirement of Article 88(3) of the Treaty.