{
  "url": "https://openlegislation.uk/eu-directive-2006-138",
  "json_url": "https://openlegislation.uk/eu-directive-2006-138.json",
  "id": "eudr/2006/138",
  "title": "Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services",
  "short_title": "Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services",
  "long_title": "Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services",
  "citation": "EU Directive 2006/138",
  "type": "eudr",
  "year": "2006",
  "number": "138",
  "version": "current",
  "date": "2006-12-19",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/eudr/2006/138",
    "retrieved_at": "2026-11-01T15:22:29.082584+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."
}