{
  "url": "https://openlegislation.uk/eu-directive-2004-106/article-1",
  "json_url": "https://openlegislation.uk/eu-directive-2004-106/article-1.json",
  "legislation": "eudr/2004/106",
  "legislation_title": "Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products",
  "legislation_url": "https://openlegislation.uk/eu-directive-2004-106",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Directive 77/799/EEC is hereby amended as follows:\n1.. the title shall be replaced by the following title:\n‘Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums’;\n2.. paragraph 1 of Article 1 shall be replaced by the following:\n‘1. In accordance with the provisions of this Directive the competent authorities of the Member States shall exchange any information that may enable them to effect a correct assessment of taxes on income and on capital, and any information relating to the establishment of taxes on insurance premiums referred to in the sixth indent of Article 3 of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 73, 19.3.1976, p. 18. Directive as last amended by the 2003 Act of Accession."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2004/106/article/1",
    "retrieved_at": "2026-11-01T15:22:45.864070+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."
}