{
  "legislation": {
    "id": "eudr/1991/680",
    "title": "Council Directive of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers (91/680/EEC)",
    "short_title": "Council Directive of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers (91/680/EEC)",
    "citation": "EU Directive 1991/680",
    "type": "eudr",
    "date": "1991-12-16",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-1991-680",
    "json_url": "https://openlegislation.uk/eu-directive-1991-680.json"
  },
  "direction": "made_to",
  "changes": 2,
  "count": 2,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "eudr/2009/132",
      "title": "Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods",
      "url": "https://openlegislation.uk/eu-directive-2009-132",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-1991-680/changes.json?with=eudr%2F2009%2F132"
    },
    {
      "id": "eudr/2006/112",
      "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
      "url": "https://openlegislation.uk/eu-directive-2006-112",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-1991-680/changes.json?with=eudr%2F2006%2F112"
    }
  ],
  "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."
}