{
  "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-6",
  "json_url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-6.json",
  "legislation": "eudn/2020/1792",
  "legislation_title": "Council Decision (EU) 2020/1792 of 16 November 2020 on the AIEM tax applicable in the Canary Islands",
  "legislation_url": "https://openlegislation.uk/eu-decision-2020-1792",
  "path": "annex/II/division/6",
  "kind": "division",
  "number": "6",
  "heading": "Irregularities. The Spanish authorities shall provide information on any investigations on administrative irregularities, in particular, on evasion from taxes or smuggling, in the context of the application of the authorisation. They shall provide detailed information, including, at least, information on the nature of the case, value and time period.",
  "text": null,
  "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/2020/1792/annex/II/division/6",
    "retrieved_at": "2026-11-01T15:12:04.419818+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."
}