{
  "url": "https://openlegislation.uk/eu-directive-2006-69/article-3",
  "json_url": "https://openlegislation.uk/eu-directive-2006-69/article-3.json",
  "legislation": "eudr/2006/69",
  "legislation_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",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-69",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive.\nThey shall apply the provisions necessary to comply with Article 1(3), as concerns a new Article 11A(7) of Directive 77/388/EEC, and with Article 1(4), as concerns the reference in Article 17(4) points (a) and (b) of Directive 77/388/EEC in the version set out in Article 28f(1) to Article 21(1)(f) of that Directive, from 1 January 2008 at the latest.\nWhen Member States adopt provisions under this Directive, they shall forthwith communicate to the Commission the text of those provisions, which shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.",
  "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/2006/69/article/3",
    "retrieved_at": "2026-11-01T15:22:34.427098+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."
}