{
  "legislation": {
    "id": "eudr/1977/799",
    "title": "Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (77/799/EEC) (repealed)",
    "short_title": "Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (77/799/EEC)",
    "citation": "EU Directive 1977/799",
    "type": "eudr",
    "date": "1977-12-19",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-1977-799",
    "json_url": "https://openlegislation.uk/eu-directive-1977-799.json"
  },
  "direction": "made_to",
  "with": "eudr/2004/106",
  "count": 1,
  "effects": [
    {
      "type": "replacement",
      "affected": {
        "id": "eudr/1977/799",
        "title": "Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation",
        "provisions": "Title",
        "url": "https://openlegislation.uk/eu-directive-1977-799"
      },
      "affecting": {
        "id": "eudr/2004/106",
        "title": "Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-106"
      },
      "applied": true,
      "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."
}