{
  "legislation": {
    "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",
    "citation": "EU Directive 1967/228",
    "type": "eudr",
    "date": "1967-04-11",
    "revised": false,
    "unapplied_effects": 1,
    "url": "https://openlegislation.uk/eu-directive-1967-228",
    "json_url": "https://openlegislation.uk/eu-directive-1967-228.json"
  },
  "direction": "made_to",
  "with": "eudr/1977/388",
  "count": 1,
  "effects": [
    {
      "type": "repeal",
      "affected": {
        "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",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-1967-228"
      },
      "affecting": {
        "id": "eudr/1977/388",
        "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",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}