{
  "legislation": {
    "id": "eudr/2006/112",
    "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
    "short_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
    "citation": "EU Directive 2006/112",
    "type": "eudr",
    "date": "2006-11-28",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-2006-112",
    "json_url": "https://openlegislation.uk/eu-directive-2006-112.json"
  },
  "direction": "made_by",
  "changes": 34,
  "count": 34,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "eudr/2006/98",
      "title": "Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania",
      "url": "https://openlegislation.uk/eu-directive-2006-98",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2006%2F98"
    },
    {
      "id": "eudr/2006/69",
      "title": "Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations",
      "url": "https://openlegislation.uk/eu-directive-2006-69",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2006%2F69"
    },
    {
      "id": "eudr/2006/58",
      "title": "Council Directive 2006/58/EC of 27 June 2006 amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services",
      "url": "https://openlegislation.uk/eu-directive-2006-58",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2006%2F58"
    },
    {
      "id": "eudr/2006/18",
      "title": "Council Directive 2006/18/EC of 14 February 2006 amending Directive 77/388/EEC with regard to reduced rates of value added tax",
      "url": "https://openlegislation.uk/eu-directive-2006-18",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2006%2F18"
    },
    {
      "id": "eudr/2005/92",
      "title": "Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied",
      "url": "https://openlegislation.uk/eu-directive-2005-92",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2005%2F92"
    },
    {
      "id": "eudr/2004/66",
      "title": "Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia",
      "url": "https://openlegislation.uk/eu-directive-2004-66",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2004%2F66"
    },
    {
      "id": "eudr/2004/15",
      "title": "Council Directive 2004/15/EC of 10 February 2004 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services",
      "url": "https://openlegislation.uk/eu-directive-2004-15",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2004%2F15"
    },
    {
      "id": "eudr/2004/7",
      "title": "Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations",
      "url": "https://openlegislation.uk/eu-directive-2004-7",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2004%2F7"
    },
    {
      "id": "eudr/2003/92",
      "title": "Council Directive 2003/92/EC of 7 October 2003 amending Directive 77/388/EEC as regards the rules on the place of supply of gas and electricity",
      "url": "https://openlegislation.uk/eu-directive-2003-92",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2003%2F92"
    },
    {
      "id": "eudr/2002/93",
      "title": "Council Directive 2002/93/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services",
      "url": "https://openlegislation.uk/eu-directive-2002-93",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2002%2F93"
    },
    {
      "id": "eudr/2002/38",
      "title": "Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services",
      "url": "https://openlegislation.uk/eu-directive-2002-38",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2002%2F38"
    },
    {
      "id": "eudr/2001/115",
      "title": "Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax",
      "url": "https://openlegislation.uk/eu-directive-2001-115",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2001%2F115"
    },
    {
      "id": "eudr/2001/4",
      "title": "Council Directive 2001/4/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied (See corrigendum, OJ L 26, 27.01.2001, p.40)",
      "url": "https://openlegislation.uk/eu-directive-2001-4",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2001%2F4"
    },
    {
      "id": "eudr/2000/65",
      "title": "Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax",
      "url": "https://openlegislation.uk/eu-directive-2000-65",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2000%2F65"
    },
    {
      "id": "eudr/2000/17",
      "title": "Council Directive 2000/17/EC of 30 March 2000 amending Directive 77/388/EEC on the common system of value added tax - transitional provisions granted to the Republic of Austria and the Portuguese Republic",
      "url": "https://openlegislation.uk/eu-directive-2000-17",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F2000%2F17"
    },
    {
      "id": "eudr/1999/85",
      "title": "Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services",
      "url": "https://openlegislation.uk/eu-directive-1999-85",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1999%2F85"
    },
    {
      "id": "eudr/1999/59",
      "title": "Council Directive 1999/59/EC of 17 June 1999 amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services",
      "url": "https://openlegislation.uk/eu-directive-1999-59",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1999%2F59"
    },
    {
      "id": "eudr/1999/49",
      "title": "Council Directive 1999/49/EC of 25 May 1999 amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax",
      "url": "https://openlegislation.uk/eu-directive-1999-49",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1999%2F49"
    },
    {
      "id": "eudr/1998/80",
      "title": "Council Directive 98/80/EC of 12 October 1998 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special scheme for investment gold",
      "url": "https://openlegislation.uk/eu-directive-1998-80",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1998%2F80"
    },
    {
      "id": "eudr/1996/95",
      "title": "Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388/EEC on the common system of value added tax",
      "url": "https://openlegislation.uk/eu-directive-1996-95",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1996%2F95"
    },
    {
      "id": "eudr/1996/42",
      "title": "Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax",
      "url": "https://openlegislation.uk/eu-directive-1996-42",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1996%2F42"
    },
    {
      "id": "eudr/1995/7",
      "title": "Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them",
      "url": "https://openlegislation.uk/eu-directive-1995-7",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1995%2F7"
    },
    {
      "id": "eudr/1994/76",
      "title": "Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax",
      "url": "https://openlegislation.uk/eu-directive-1994-76",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1994%2F76"
    },
    {
      "id": "eudr/1994/5",
      "title": "Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques",
      "url": "https://openlegislation.uk/eu-directive-1994-5",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1994%2F5"
    },
    {
      "id": "eudr/1994/4",
      "title": "Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel",
      "url": "https://openlegislation.uk/eu-directive-1994-4",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1994%2F4"
    },
    {
      "id": "eudr/1992/111",
      "title": "Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax",
      "url": "https://openlegislation.uk/eu-directive-1992-111",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1992%2F111"
    },
    {
      "id": "eudr/1992/77",
      "title": "Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)",
      "url": "https://openlegislation.uk/eu-directive-1992-77",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1992%2F77"
    },
    {
      "id": "eudr/1991/680",
      "title": "Council Directive 91/680/EEC 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",
      "url": "https://openlegislation.uk/eu-directive-1991-680",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1991%2F680"
    },
    {
      "id": "eudr/1989/465",
      "title": "Eighteenth Council Directive 89/465/EEC of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC",
      "url": "https://openlegislation.uk/eu-directive-1989-465",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1989%2F465"
    },
    {
      "id": "eudr/1984/386",
      "title": "Tenth Council Directive 84/386/EEC of 31 July 1984 on the harmonization of the laws of the Member States relating to turnover taxes, amending Directive 77/388/EEC - Application of value added tax to the hiring out of movable tangible property",
      "url": "https://openlegislation.uk/eu-directive-1984-386",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1984%2F386"
    },
    {
      "id": "eudr/1980/368",
      "title": "Eleventh Council Directive 80/368/EEC of 26 March 1980 on the harmonization of the laws of the Member States relating to turnover taxes - exclusion of the French overseas departments from the scope of Directive 77/388/EEC",
      "url": "https://openlegislation.uk/eu-directive-1980-368",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1980%2F368"
    },
    {
      "id": "eudr/1978/583",
      "title": "Ninth Council Directive 78/583/EEC of 26 June 1978 on the harmonization of the laws of the Member States relating to turnover taxes",
      "url": "https://openlegislation.uk/eu-directive-1978-583",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1978%2F583"
    },
    {
      "id": "eudr/1977/388",
      "title": "Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment",
      "url": "https://openlegislation.uk/eu-directive-1977-388",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1977%2F388"
    },
    {
      "id": "eudr/1967/227",
      "title": "First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes",
      "url": "https://openlegislation.uk/eu-directive-1967-227",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/eu-directive-2006-112/changes/by-it.json?with=eudr%2F1967%2F227"
    }
  ],
  "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."
}