{
  "url": "https://openlegislation.uk/eu-directive-2008-118/article-45",
  "json_url": "https://openlegislation.uk/eu-directive-2008-118/article-45.json",
  "legislation": "eudr/2008/118",
  "legislation_title": "Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC",
  "legislation_url": "https://openlegislation.uk/eu-directive-2008-118",
  "path": "article/45",
  "kind": "article",
  "number": "45",
  "heading": null,
  "text": "1. By 1 April 2013, the Commission shall submit to the European Parliament and the Council a report on the implementation of the computerised system and, in particular, on the obligations referred to in Article 21(6) and on the procedures applicable should the system be unavailable.\n2. By 1 April 2015, the Commission shall submit to the European Parliament and the Council a report on the implementation of this Directive.\n3. The reports set out in paragraphs 1 and 2 shall be based in particular on the information provided by the 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/2008/118/article/45",
    "retrieved_at": "2026-11-01T15:22:16.976358+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."
}