# Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, Article 13: Addressees

Extent: E+W+S+N.I.

This Directive is addressed to the Member States.

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Source: https://www.legislation.gov.uk/eudr/2016/1164/article/13 (the official version)
Page: https://openlegislation.uk/eu-directive-2016-1164/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.