{
  "url": "https://openlegislation.uk/eu-directive-1991-680/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-1991-680/introduction.json",
  "legislation": "eudr/1991/680",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-1991-680",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive\nof 16 December 1991\nsupplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers\n(91/680/EEC)",
  "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/1991/680/introduction",
    "retrieved_at": "2026-11-01T15:23:23.738378+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."
}