{
  "url": "https://openlegislation.uk/eu-directive-2008-7/article-17",
  "json_url": "https://openlegislation.uk/eu-directive-2008-7/article-17.json",
  "legislation": "eudr/2008/7",
  "legislation_title": "Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital",
  "legislation_url": "https://openlegislation.uk/eu-directive-2008-7",
  "path": "article/17",
  "kind": "article",
  "number": "17",
  "heading": "Review",
  "text": "The Commission shall report to the Council every three years on the operation of this Directive notably with the view to abolish capital duty. In order to assist the Commission with the review, Member States shall provide the Commission with information in respect of the revenue from capital duty.",
  "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/2008/7/article/17",
    "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."
}