{
  "legislation": {
    "id": "eudr/1991/191",
    "title": "Council Directive 91/191/EEC of 27 March 1991 amending Directive 69/169/EEC on tax-paid allowances in intra- Community travel and as regards a derogation granted to the Kingdom of Denmark and to Ireland relating to the rules governing travellers' allowances on imports",
    "short_title": "Council Directive 91/191/EEC of 27 March 1991 amending Directive 69/169/EEC on tax-paid allowances in intra- Community travel and as regards a derogation granted to the Kingdom of Denmark and to Ireland relating to the rules governing travellers' allowances on imports",
    "citation": "EU Directive 1991/191",
    "type": "eudr",
    "date": "1991-03-27",
    "revised": false,
    "unapplied_effects": 1,
    "url": "https://openlegislation.uk/eu-directive-1991-191",
    "json_url": "https://openlegislation.uk/eu-directive-1991-191.json"
  },
  "direction": "made_to",
  "with": "eudr/2007/74",
  "count": 1,
  "effects": [
    {
      "type": "implicit repeal",
      "affected": {
        "id": "eudr/1991/191",
        "title": "Council Directive 91/191/EEC of 27 March 1991 amending Directive 69/169/EEC on tax-paid allowances in intra- Community travel and as regards a derogation granted to the Kingdom of Denmark and to Ireland relating to the rules governing travellers' allowances on imports",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-1991-191"
      },
      "affecting": {
        "id": "eudr/2007/74",
        "title": "Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2007-74"
      },
      "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."
}