{
  "url": "https://openlegislation.uk/eu-directive-2010-24/article-6",
  "json_url": "https://openlegislation.uk/eu-directive-2010-24/article-6.json",
  "legislation": "eudr/2010/24",
  "legislation_title": "Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures",
  "legislation_url": "https://openlegislation.uk/eu-directive-2010-24",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Exchange of information without prior request",
  "text": "Where a refund of taxes or duties, other than value-added tax, relates to a person established or resident in another Member State, the Member State from which the refund is to be made may inform the Member State of establishment or residence of the upcoming refund.",
  "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/2010/24/article/6",
    "retrieved_at": "2026-11-01T14:42:08.972069+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."
}