{
  "url": "https://openlegislation.uk/eu-directive-2006-98",
  "json_url": "https://openlegislation.uk/eu-directive-2006-98.json",
  "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",
  "short_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",
  "long_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",
  "citation": "EU Directive 2006/98",
  "type": "eudr",
  "year": "2006",
  "number": "98",
  "version": "current",
  "date": "2006-11-20",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2006-98/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2006-98/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2006-98/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2006-98/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2006-98/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-directive-2006-98/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "TAXATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": "1",
      "heading": "31969 L 0335: Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ L 249, 3.10.1969, p. 25), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": "2",
      "heading": "31977 L 0388: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/3",
      "kind": "division",
      "number": "3",
      "heading": "31977 L 0799: 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 (OJ L 336, 27.12.1977, p. 15), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/4",
      "kind": "division",
      "number": "4",
      "heading": "31979 L 1072: Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/5",
      "kind": "division",
      "number": "5",
      "heading": "31983 L 0182: Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (OJ L 105, 23.4.1983, p. 59), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/6",
      "kind": "division",
      "number": "6",
      "heading": "31990 L 0434: Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ L 225, 20.8.1990, p. 1), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/7",
      "kind": "division",
      "number": "7",
      "heading": "31990 L 0435: Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ L 225, 20.8.1990, p. 6), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/8",
      "kind": "division",
      "number": "8",
      "heading": "32003 L 0048: Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (OJ L 157, 26.6.2003, p. 38), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/division/9",
      "kind": "division",
      "number": "9",
      "heading": "32003 L 0049: Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (OJ L 157, 26.6.2003, p. 49), as amended by:",
      "url": "https://openlegislation.uk/eu-directive-2006-98/annex/division-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    }
  ],
  "outstanding_effects": [
    {
      "type": "partial repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/2006/112",
      "affecting_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
      "affecting_provisions": "Directive"
    },
    {
      "type": "partial repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/2009/133",
      "affecting_title": "Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States",
      "affecting_provisions": "Directive"
    },
    {
      "type": "partial repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/2011/96",
      "affecting_title": "Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States",
      "affecting_provisions": "Directive"
    }
  ],
  "made_under": [],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-2006-98/changes.json",
  "changes_made_by": 14,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-2006-98/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-2006-98/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/98",
    "retrieved_at": "2026-11-01T15:22:32.835373+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."
}