{
  "url": "https://openlegislation.uk/eu-directive-2008-7",
  "json_url": "https://openlegislation.uk/eu-directive-2008-7.json",
  "id": "eudr/2008/7",
  "title": "Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital",
  "short_title": "Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital",
  "long_title": "Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital",
  "citation": "EU Directive 2008/7",
  "type": "eudr",
  "year": "2008",
  "number": "7",
  "version": "current",
  "date": "2008-02-12",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2008-7/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "SUBJECT MATTER AND SCOPE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Capital company",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Contributions of capital",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Restructuring operations",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Transactions not subject to indirect tax",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Duties and value added tax",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "SPECIAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Levying of capital duty in certain Member States",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Rate of capital duty",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Exclusion of certain entities from the scope of application",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Transactions subject to capital duty and distribution of taxing rights",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Basis of assessment for capital duty",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Exclusion from the basis of assessment for capital duty",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Exemption of contributions of capital to certain capital companies",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/14",
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      "number": "14",
      "heading": "Derogation procedure",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "FINAL PROVISIONS",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Transposition",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Repeal",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Review",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-17",
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      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/18",
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      "number": "18",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-directive-2008-7/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "article/19",
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      "number": "19",
      "heading": "Addressees",
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      "status": null,
      "parent": "chapter/IV"
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)",
      "url": "https://openlegislation.uk/eu-directive-2008-7/annex-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/II/part/A",
      "kind": "part",
      "number": "A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2008-7/annex-II/part-A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/part/B",
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      "heading": null,
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      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/III",
      "kind": "annex",
      "number": "III",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-2008-7/annex-III",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
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  "changes_made_to_url": "https://openlegislation.uk/eu-directive-2008-7/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2008/7",
    "retrieved_at": "2026-11-01T15:22:22.816697+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."
}