{
  "url": "https://openlegislation.uk/eu-directive-2014-48/article-2",
  "json_url": "https://openlegislation.uk/eu-directive-2014-48/article-2.json",
  "legislation": "eudr/2014/48",
  "legislation_title": "Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments",
  "legislation_url": "https://openlegislation.uk/eu-directive-2014-48",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "1. Member States shall adopt and publish, by 1 January 2016, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those provisions.\nThey shall apply those provisions from the first day of the third calendar year following the calendar year in which this Directive enters into force.\nWhen Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.\n2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.",
  "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/2014/48/article/2",
    "retrieved_at": "2026-11-01T15:21:45.647201+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."
}