{
  "url": "https://openlegislation.uk/eu-directive-2016-1164/article-3",
  "json_url": "https://openlegislation.uk/eu-directive-2016-1164/article-3.json",
  "legislation": "eudr/2016/1164",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-directive-2016-1164",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Minimum level of protection",
  "text": "This Directive shall not preclude the application of domestic or agreement-based provisions aimed at safeguarding a higher level of protection for domestic corporate tax bases.",
  "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/2016/1164/article/3",
    "retrieved_at": "2026-11-01T15:21:34.247131+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."
}