{
  "url": "https://openlegislation.uk/eu-directive-2008-9/article-12",
  "json_url": "https://openlegislation.uk/eu-directive-2008-9/article-12.json",
  "legislation": "eudr/2008/9",
  "legislation_title": "Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State",
  "legislation_url": "https://openlegislation.uk/eu-directive-2008-9",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": null,
  "text": "The Member State of refund may specify which language or languages shall be used by the applicant for the provision of information in the refund application or of possible additional information.",
  "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/2008/9/article/12",
    "retrieved_at": "2026-11-01T15:22:22.703810+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."
}