# Commission Regulation (EC) No 1595/2004 of 8 September 2004 on the application of Articles 87 and 88 of the EC Treaty to State aid to small and medium-sized enterprises active in the production, processing and marketing of fisheries products, Article 13: Tax exemptions in accordance with Directives 77/388/EEC and 2003/96/EC

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eur/2004/1595/article/13 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-1595/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.