{
  "url": "https://openlegislation.uk/eu-directive-1986-560/article-6",
  "json_url": "https://openlegislation.uk/eu-directive-1986-560/article-6.json",
  "legislation": "eudr/1986/560",
  "legislation_title": "Thirteenth Council Directive of 17 November 1986 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 Community territory (86/560/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1986-560",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "Within three years of the date referred to in Article 5, the Commission shall, after consulting the Member States, submit a report to the Council and to the European Parliament on the application of this Directive, particularly as regards the application of Article 2 (2).",
  "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/eudr/1986/560/article/6",
    "retrieved_at": "2026-11-01T15:23:33.421270+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."
}