
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.
Done at Brussels, 17 June 2009.
For the Commission
Antonio TAJANI
Vice-President