{
  "url": "https://openlegislation.uk/eu-directive-2010-66/article-1",
  "json_url": "https://openlegislation.uk/eu-directive-2010-66/article-1.json",
  "legislation": "eudr/2010/66",
  "legislation_title": "Council Directive 2010/66/EU of 14 October 2010 amending Directive 2008/9/EC 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-2010-66",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "In Article 15(1) of Directive 2008/9/EC the following subparagraph shall be added:\n‘Refund applications which relate to refund periods in 2009 shall be submitted to the Member State of establishment on 31 March 2011 at the latest.’.",
  "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/2010/66/article/1",
    "retrieved_at": "2026-11-01T14:42:06.539379+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."
}