{
  "url": "https://openlegislation.uk/eu-directive-1967-228",
  "json_url": "https://openlegislation.uk/eu-directive-1967-228.json",
  "id": "eudr/1967/228",
  "title": "Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax",
  "short_title": "Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax",
  "long_title": null,
  "citation": "EU Directive 1967/228",
  "type": "eudr",
  "year": "1967",
  "number": "228",
  "version": "current",
  "date": "1967-04-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [],
  "outstanding_effects": [
    {
      "type": "repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/1977/388",
      "affecting_title": "Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment",
      "affecting_provisions": "Directive"
    }
  ],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-1967-228/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-1967-228/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-1967-228/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1967/228",
    "retrieved_at": "2026-11-01T15:23:54.821691+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."
}