{
  "legislation": {
    "id": "eudr/2009/47",
    "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
    "short_title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
    "citation": "EU Directive 2009/47",
    "type": "eudr",
    "date": "2009-05-05",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-2009-47",
    "json_url": "https://openlegislation.uk/eu-directive-2009-47.json"
  },
  "direction": "made_by",
  "with": "eudr/2006/112",
  "count": 14,
  "effects": [
    {
      "type": "abolition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 116",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "abolition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 117(1)",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "addition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 104BI",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "abolition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 127",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "abolition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Annex 4",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "abolition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 128(2)",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "replacement",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 115",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "abolition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Title 8 CH3",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "abolition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 129(1)",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amendment",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Annex 3",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "addition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 111PTC",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "replacement",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 105",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "abolition",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 125(2)",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amendment",
      "affected": {
        "id": "eudr/2006/112",
        "title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
        "provisions": "Art. 114(1)",
        "url": "https://openlegislation.uk/eu-directive-2006-112"
      },
      "affecting": {
        "id": "eudr/2009/47",
        "title": "Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2009-47"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}