{
  "url": "https://openlegislation.uk/eu-decision-2008-119/annex/division-3/division-4/chapter-16",
  "json_url": "https://openlegislation.uk/eu-decision-2008-119/annex/division-3/division-4/chapter-16.json",
  "legislation": "eudn/2008/119",
  "legislation_title": "Council Decision of 12 February 2008 on the principles, priorities and conditions contained in the Accession Partnership with Croatia and repealing Decision 2006/145/EC (2008/119/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2008-119",
  "path": "annex/division/3/division/4/chapter/16",
  "kind": "division",
  "number": "Chapter 16:",
  "heading": "Taxation",
  "text": "Accelerate alignment of tax legislation with the acquis with particular attention to including free zones in the territorial application of the VAT regime, abolishing the existing zero rates of VAT, eliminating the discriminatory taxation of cigarettes and further harmonising the system of excise duties,\nsignificantly strengthen the enforcement capacity of the tax and customs administrations, particularly regarding collection and control functions and developing the necessary IT systems; continue the work on building a functioning and adequately staffed excise duty service; simplify procedures and reinforce controls to effectively prosecute tax fraud,\ncommit to the principles of the Code of Conduct for business taxation and ensure that new tax measures are in conformity with these principles.",
  "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/2008/119/annex/division/3/division/4/chapter/16",
    "retrieved_at": "2026-11-01T15:16:55.954885+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."
}