{
  "url": "https://openlegislation.uk/eu-directive-2004-79/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-2004-79/introduction.json",
  "legislation": "eudr/2004/79",
  "legislation_title": "Commission Directive 2004/79/EC of 4 March 2004 adapting Directive 2002/94/EC, in the field of taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia",
  "legislation_url": "https://openlegislation.uk/eu-directive-2004-79",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Directive 2004/79/EC\nof 4 March 2004\nadapting Directive 2002/94/EC, in the field of taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, and in particular Article 2(3) thereof,\nHaving regard to the Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, and in particular Article 57(1) thereof,\nWhereas:\n(1)\nFor certain acts which remain valid beyond 1 May 2004, and require adaptation by reason of accession, the necessary adaptations were not provided for in the 2003 Act of Accession, or were provided for but need further adaptations. All these adaptations need to be adopted before accession so as to be applicable as from accession.\n(2)\nPursuant to Article 57(2) of the Act of Accession, such adaptations are to be adopted by the Commission in all cases where the Commission adopted the original act.\n(3)\nCommission Directive 2002/94/EC should therefore be amended accordingly,\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 236, 23.9.2003, p. 17."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 236, 23.9.2003, p. 33."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 337, 13.12.2002, p. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2004/79/introduction",
    "retrieved_at": "2026-11-01T15:22:47.011405+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."
}