{
  "legislation": {
    "id": "eudr/1979/1072",
    "title": "Eighth Council Directive of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (79/1072/EEC) (repealed)",
    "short_title": "Eighth Council Directive of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (79/1072/EEC)",
    "citation": "EU Directive 1979/1072",
    "type": "eudr",
    "date": "1979-12-16",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-1979-1072",
    "json_url": "https://openlegislation.uk/eu-directive-1979-1072.json"
  },
  "direction": "made_to",
  "with": "eudr/2008/9",
  "count": 1,
  "effects": [
    {
      "type": "repeal",
      "affected": {
        "id": "eudr/1979/1072",
        "title": "Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-1979-1072"
      },
      "affecting": {
        "id": "eudr/2008/9",
        "title": "Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2008-9"
      },
      "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."
}