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2009/868/EC: 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) (Text with EEA relevance)

CELEX
32009D0868
Document type
DEC_ENTSCHEID
Sector
Legislation
Date of document
2009-06-17
In force since
2009-12-02
Status
In force

Text

Article-level text, parsed from the formex manifestation.

Article 1

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. The measure may accordingly not be implemented.

Article 2

Denmark shall inform the Commission, within 2 months of notification of this Decision, of the measures taken to comply with it.

Article 3

This Decision is addressed to the Kingdom of Denmark.

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