{
  "legislation": {
    "id": "eudr/2011/96",
    "title": "Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (recast)",
    "short_title": "Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States",
    "citation": "EU Directive 2011/96",
    "type": "eudr",
    "date": "2011-11-30",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-2011-96",
    "json_url": "https://openlegislation.uk/eu-directive-2011-96.json"
  },
  "direction": "made_to",
  "with": "eudr/2015/121",
  "count": 1,
  "effects": [
    {
      "type": "replacement",
      "affected": {
        "id": "eudr/2011/96",
        "title": "Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States",
        "provisions": "Art. 1(2)",
        "url": "https://openlegislation.uk/eu-directive-2011-96"
      },
      "affecting": {
        "id": "eudr/2015/121",
        "title": "Council Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2015-121"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-02-17"
    }
  ],
  "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."
}